The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method

Sorinel Capusneanu and Lepădatu, Gheorghe/V

MPRA Paper from University Library of Munich, Germany

Abstract: In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method.

Keywords: Activity-Based Costing (ABC); ordered-based/custom method; general accounting plan; cost calculation; methodological steps; full costing method. (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2008-12-15
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Published in Metalurgia International 2 Special.XIII ((2008): pp. 110-115

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