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Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method


  • Sorin Briciu

    (1 Decembrie 1918 University of Alba Iulia)

  • Sorinel Capusneanu

    (Artifex University Bucharest)


This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the most important tools for monitoring and measuring performance, suchas the dashboard, balanced scorecard, benchmarking etc. Components and benefits and thepresentation of these situations are highlighted. The article ends with the conclusions of authorsabout analysis of these instruments also the advantages of them, the authors advocating the use ofthese types, since they represent advanced cases of analysis of performance derived from an assetthat unit would be successfully applied in Romania.

Suggested Citation

  • Sorin Briciu & Sorinel Capusneanu, 2010. "Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-2.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:2

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    Cited by:

    1. Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011. "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper 33982, University Library of Munich, Germany.

    More about this item


    dashboard; balanced scorecard; benchmarking; Activity-Based Costing; performance.;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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