Activity-Based Cost Allocation and Function Analyzes in Trade

Tünde Veres ()
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Tünde Veres: Corvinus University of Budapest, Hungary

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 2, 281-288

Abstract: In this paper the author is thinking about the efficiency analyzes of trading. The most important evaluation factors of trade are the sales value, volume and the margin. Of course the easiest and fastest way is to follow the market situation by the turnover but for long term thinking the sales companies need to concentrate also for efficiency. Trading activity has some functions which can deeply effect for the final result and this is the reason to calculate their clear and reliable costs is an important condition of the decision making. The author reviews the cost categories and the basic functions in trading activity to find possible ways getting reliable information.

Keywords: cost allocation; cost bearer; cost driver (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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