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The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units

Author

Listed:
  • Bogdan Ravas

    (University of Petrosani Faculty of Science)

Abstract

In this context that the indirect costs represent a large portion of the total cost and the cost inductors relate only to production volume but not to other factors, the ABC method ables direct allocation of costs to products and services compared to traditional concepts of cost calculation. Feature of ABC is the idea of not allocate common costs, indirect operating the services through false and arbitrary quotas, but in accordance with the effective participation of services, as objects of calculation that drive tourism activities.

Suggested Citation

  • Bogdan Ravas, 2012. "The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 137-142.
  • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:137-142
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    More about this item

    Keywords

    indirect costs; treatment; services; tourism; management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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