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- Title
ABC METHOD -- EVOLUTION OR REVOLUTION IN THE CALCULATION OF COSTS.
- Authors
Ion, Ionescu; Daniel, Goagara
- Abstract
The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the multiplication of the combinations of goods and services for the satisfaction of the demand of a more and more differentiated custom. As a reaction to the limits of the classical methods of administration accounting, in the 1980s there was developed and implemented the ABC method, which is based on two complementary orientations: one concerning the calculation and the analysis of the costs and another that aims for it as an instrument of measuring the performances of the enterprise. It represents more of an evolution than a real revolution in the field of the administration accounting.
- Subjects
ROMANIA; COST accounting; COST estimates; COST analysis; STANDARD cost accounting; VALUE engineering; COST effectiveness; INDUSTRIAL costs; ACCOUNTING methods; FINANCIAL management
- Publication
Annals of the University of Oradea, Economic Science Series, 2008, Vol 17, Issue 3, p1288
- ISSN
1222-569X
- Publication type
Article