The Importance of the ABC Costing Method for the Strategic Analysis of Public Passenger Transport

Dumitru Elena Valentina and Ene (Mucuta) Marilena
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Dumitru Elena Valentina: Valahia University Targoviste
Ene (Mucuta) Marilena: Valahia University Targoviste

Social-Economic Debates, 2018, vol. 7, issue 2, 43-47

Abstract: An economic entity in any field of activity in the world economy by its nature is a complex system centered on systemic principles. Thus, any reorganization project of an economic entity will always go from an existing economic entity. The approach taken to reorganize the economic entity will evolve as a process to be piloted. In this context, we can define the reorganization of an economic entity in the field of public transport as an operational process of activities. The ABC method stimulates the economic entity to become competitive and responsive to customer requirements, strategic elements obtained by the economic entity, or to target future strategic actions, anticipating the decisions to be made in this respect.

Keywords: Economy; indicators; costs; receipts; the ABC method; cost inductors (search for similar items in EconPapers)
JEL-codes: C61 D21 (search for similar items in EconPapers)
Date: 2018
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