Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)
AbstractThe objective of this scientific approach is to present a valid and reasoned opinion on the contribution of a modern method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a comparative study of traditional methods of calculation and to highlight the benefits of adopting and implementing modern methods of calculation. ABC method is a methodological approach of "refining" the system costs, that places in the centre of cost matter the concept of activity.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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activity-based costing method; cost driver; activity; limits; benefits.;
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