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Activity Based Costing versus Traditional Technique


Author Info

  • Dragomirescu Simona Elena

    (“Vasile Alecsandri” University of Bacau, Faculty of Economic Sciences)

  • Solomon Daniela Cristina

    (“Vasile Alecsandri” University of Bacau, Faculty of Economic Sciences)


One of the current methods of management is Activity-Based Costing (ABC), method that allows the company to understand more clearly how and on what activity/product profit is achieved. In essence, the method involves identifying all specific activities of a product or service and distribution expenses to achieve them with greater accuracy than with traditional accounting methods. This involves not only costs determining closer to reality, but a better understanding of the factors that determine costs.

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Bibliographic Info

Article 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)
Pages: 660-664

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Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:660-664

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Related research

Keywords: ABC method; traditional commands method.;

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