Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)

Rof Letiþia Maria () and Stanciu Ionela Cornelia ()
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Rof Letiþia Maria: „1 Decembrie 1918” University of Alba Iulia
Stanciu Ionela Cornelia: „Valahia” University of Târgoviºte

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1818-1821

Abstract: The objective of this scientific approach is to present a valid and reasoned opinion on the contribution of a modern method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a comparative study of traditional methods of calculation and to highlight the benefits of adopting and implementing modern methods of calculation. ABC method is a methodological approach of "refining" the system costs, that places in the centre of cost matter the concept of activity.

Keywords: activity-based costing method; cost driver; activity; limits; benefits. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1818-1821

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