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The Contribution of the Method of Calculating ABC Costs in Public Transport Entity

Author

Listed:
  • Dumitru Elena Valentina

    (Valahia University – Targoviste)

  • Ene (Mucuta) Marilena

    (Valahia University – Targoviste)

Abstract

In an economic public transport entity, strategic analysis is the preparatory stage, with a view to adopting and applying a new method of cost analysis conducted in relation to participatory management, the ABC method. The importance of the ABC method for strategic analysis can be explained by the fact that in an economic entity in any field of activity indirect costs represent much of the total cost of the production process and the cost inductors do not relate only to the production volume but also to other factors, the ABC method makes it possible to directly allocate costs to activities compared to the concepts of traditional costing methods.

Suggested Citation

  • Dumitru Elena Valentina & Ene (Mucuta) Marilena, 2018. "The Contribution of the Method of Calculating ABC Costs in Public Transport Entity," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 7(2), pages 38-42, August.
    • Handle: RePEc:sdb:social:v:7:y:2018:i:2:p:38-42
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    References listed on IDEAS

    as
    1. Bruno De Borger & Kristiaan Kerstens & Álvaro Costa, 2002. "Public transit performance: What does one learn from frontier studies?," Transport Reviews, Taylor & Francis Journals, vol. 22(1), pages 1-38, January.
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    More about this item

    Keywords

    Economy; indicators; costs; receipts; the ABC method; cost inductors;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis

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