Activity based costing (ABC Method)

Saveta Tudorache and Anca Bratu

Manager Journal, 2008, vol. 7, issue 1, 59-64

Abstract: In the present paper the need and advantages are presented of using the Activity Based Costing method, need arising from the need of solving the information pertinence issue. This issue has occurred due to the limitation of classic methods in this field, limitation also reflected by the disadvantages of such classic methods in establishing complete costs.

Keywords: costing; cost indicators; operations; activities; processes (search for similar items in EconPapers)
Date: 2008
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