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Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method

Author

Listed:
  • Sorin Briciu
  • Sorinel CăpuÅŸneanu

Abstract

This article focuses on cost analysis and specific tools of Activity-Based Costing (ABC) method. After presenting the main categories of operating costs of ABC method it is switching to presenting the most important tools for monitoring and measuring performance, such as the dashboard, balanced scorecard, benchmarking etc. Components and benefits and the presentation of these situations are highlighted. The article ends with the conclusions of authors about analysis of these instruments also the advantages of them, the authors advocating the use of these types, since they represent advanced cases of analysis of performance derived from an asset that unit would be successfully applied in Romania.

Suggested Citation

  • Sorin Briciu & Sorinel CăpuÅŸneanu, 2010. "Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-2.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:2
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    Citations

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    Cited by:

    1. Sudhashini Nair & Xin Tan, 2018. "Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 133-141, August.
    2. Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011. "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper 33982, University Library of Munich, Germany.

    More about this item

    Keywords

    dashboard; balanced scorecard; benchmarking; Activity-Based Costing; performance.;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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