Activity Based Costing versus Traditional Technique

Simona Dragomirescu and Daniela Solomon ()

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 660-664

Abstract: One of the current methods of management is Activity-Based Costing (ABC), method that allows the company to understand more clearly how and on what activity/product profit is achieved. In essence, the method involves identifying all specific activities of a product or service and distribution expenses to achieve them with greater accuracy than with traditional accounting methods. This involves not only costs determining closer to reality, but a better understanding of the factors that determine costs.

Keywords: ABC method; traditional commands method. (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:ovi:oviste:v:11:y:2011:i:1:p:660-664

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