PREPARING THE IMPLEMENTATION OF THE ABC SYSTEM IN THE TOURISMUNITS

Bogdan Ravas
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Bogdan Ravas: University of Petrosani Faculty of Science

Annals of University of Craiova - Economic Sciences Series, 2012, vol. 2, issue 40, 167-174

Abstract: Most experts agree that the implementation of ABC goes beyond analysis to identify activities and cost drivers. For implementation to be successful requires a huge amount of data, and the organization must understand the rigors of implementing ABC. Valuable contribution they provide ABC method may vary if we take into account three factors: volume, use of resources and competitive pressure. Organizations must determine when it is beneficial to implement ABC method and which is its influence on the entire value chain.

Keywords: costs; tourism; management; implementation; team (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2012:i:40:p:167-174

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