Resumptions and Developments Regarding The Aactivity Based Costing Method

Batca Viorel and Corina Graziella Dumitru
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Corina Graziella Dumitru: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2011, vol. 3, issue 1-2, 87-95

Abstract: The traditional analytic book-keeping, also known as the method of the analysis centres, although it desires to be a privileged instrument, it proves to be insufficiently adapted to the management of a modern organisation. The main objective of the paper consists in the proposal of a methodology of the costs’ study applied to the precise and standardized sterilisation processes. The chosen method was the ABC method because it is an innovative method – which informs upon structure, origin and the costs’ causes – and through which both the cost of a complex medical act can be more reliable determined than in the case of the traditional methods and a performing instrument used to the management of the approaches of continuous improvement of the quality.

Keywords: Activity; process; range; cost inductive (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:3:y:2011:i:1:2:p:87-95

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