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Resumptions and Developments Regarding The Aactivity Based Costing Method

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  • VIOREL Batca
  • Corina Graziella Dumitru

    ("Dimitrie Cantemir" Christian University)

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    Abstract

    The 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.

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    File URL: http://orizonturi.ucdc.ro/arhiva/2011_khe_1-2_pdf/khe_vol_3_iss_1_2_87to95.pdf
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    File URL: http://orizonturi.ucdc.ro/arhiva/2011_khe_1-2_pdf/khe_vol_3_iss_1_2_87to95.pdf
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    Bibliographic Info

    Article 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)
    Pages: 87-95

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    Handle: RePEc:khe:journl:v:3:y:2011:i:1:2:p:87-95

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    Related research

    Keywords: Activity; process; range; cost inductive;

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