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The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability

Author

Listed:
  • BUŞAN GABRIELA
  • CIURLĂU LOREDANA

    („CONSTANTIN BRANCUSI” UNIVERSITY from Targu Jiu)

Abstract

Dissatisfaction with the classical systems of managerial accounting has led to global acceptance of the ABC, as a result of the many theoretical and applied works, which had as its objective the creation of a system for calculating relevant costs, adapted to the needs of information, in the new context of production organization. Under this method, the task, allowing a new vision in the company and cut cross vision, becomes the Centre of representation and modeling of enterprise and serves as an interface between the resources consumed and cost bearers whose cost you want to measure it. In this way you get a real cost, on the basis of which the strategic decisions by removing non-creative activities and using as the basis for apportionment of costs it generates activity.

Suggested Citation

  • Buşan Gabriela & Ciurlău Loredana, 2012. "The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 312-316, November.
  • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:312-316
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    More about this item

    Keywords

    calculation of costs; activity; process; transversal vision;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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