Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects

Rayna Petrova and Silviya Chukanska
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Rayna Petrova: St. Cyril and St. Methodius University of Veliko Tarnovo
Silviya Chukanska: St. Cyril and St. Methodius University

Economic Archive, 2025, issue 1 Year 2025, 71-93

Abstract: Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

Keywords: strategic management accounting; costing approaches; activity-based costing; indirect production costs; meat-processing enterprises (search for similar items in EconPapers)
JEL-codes: L60 M40 M41 (search for similar items in EconPapers)
Date: 2025
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