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Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects

Author

Listed:
  • Rayna Petrova

    (St. Cyril and St. Methodius University of Veliko Tarnovo)

  • Silviya Chukanska

    (St. Cyril and St. Methodius University)

Abstract

Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

Suggested Citation

  • Rayna Petrova & Silviya Chukanska, 2025. "Some Possibilities For Applying The Activity-Based Costing Approach In The Meat-Processing Industry – Strategic Aspects," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 71-93.
    • Handle: RePEc:dat:earchi:y:2025:i:1:p:71-93
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    File URL: http://hdl.handle.net/10610/5174
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General

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