Теоретична и приложна същност на АВС метода
ABC method: Theory and Application

Author(s): Ani Stoykova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: ABC method; traditional methods; literature review
Summary/Abstract: Activity Based Costing is an up-to-date method for determining the cost of the finished products. The ABC method shows the linkages between the calculation objects on the one hand and the necessary resources for their production and the activities related to the conversion of the resources in finished product on the other hand. According to this method, total cost are allocated only to these products that have led to their emergence. Though ABC method is a relatively new method in cost accounting, it is used in companies active in various sectors of the economy. The aim of this study is to present the ABC method and to show advantages of ABC implication in the organizations. We present evidence that ABC system can empower and improve process analysis, strategy support, monitoring wastage and quality along with productivity management in organizations.

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