The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (I)

Elena Daniela Crișan and Luminița Ramona Grama
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Elena Daniela Crișan: "1 Decembrie 1918" University of Alba Iulia
Luminița Ramona Grama: "1 Decembrie 1918" University of Alba Iulia

CECCAR Business Review, 2022, vol. 3, issue 3, 17-25

Abstract: The ABC (Activity-Based Costing) method is a special form of functional analysis of the costs, providing a modern understanding and a more accurate description of these and reflect an organisation’s financial status more accurately than the traditional accounting methods. Since its introduction at the end of the 80s, researchers all over the world have tried to assess the degree to which the companies have adopted and implemented the ABC method in various countries, as well as to identify the factors influencing its adoption and implementation.

Keywords: ABC method; traditional method; production cost; indirect costs; activity; process; cost calculation (search for similar items in EconPapers)
JEL-codes: D24 D61 M10 M41 M49 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:3:p:17-25

DOI: 10.37945/cbr.2022.03.03

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