Resumptions and Developments Regarding The Aactivity Based Costing Method
AbstractThe traditional analytic book-keeping, also known as the method of the analysis centres, although it desires to be a privileged instrument, it proves to be insufficiently adapted to the management of a modern organisation. The main objective of the paper consists in the proposal of a methodology of the costs’ study applied to the precise and standardized sterilisation processes. The chosen method was the ABC method because it is an innovative method – which informs upon structure, origin and the costs’ causes – and through which both the cost of a complex medical act can be more reliable determined than in the case of the traditional methods and a performing instrument used to the management of the approaches of continuous improvement of the quality.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.
Volume (Year): 3 (2011)
Issue (Month): 1-2 (March-June)
Activity; process; range; cost inductive;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava).
If references are entirely missing, you can add them using this form.