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The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method

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Author Info

  • Căpuşneanu, Sorinel/I
  • Lepădatu, Gheorghe/V

Abstract

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method.

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File URL: http://mpra.ub.uni-muenchen.de/26918/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 26918.

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Date of creation: 15 Dec 2008
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Publication status: Published in Metalurgia International 2 Special.XIII ((2008): pp. 110-115
Handle: RePEc:pra:mprapa:26918

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Keywords: Activity-Based Costing (ABC); ordered-based/custom method; general accounting plan; cost calculation; methodological steps; full costing method.;

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