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Resumptions and Developments Regarding The Aactivity Based Costing Method


  • VIOREL Batca
  • Corina Graziella Dumitru

    ("Dimitrie Cantemir" Christian University)


The traditional analytic book-keeping, also known as the method of the analysis centres, although it desires to be a privileged instrument, it proves to be insufficiently adapted to the management of a modern organisation. The main objective of the paper consists in the proposal of a methodology of the costs’ study applied to the precise and standardized sterilisation processes. The chosen method was the ABC method because it is an innovative method – which informs upon structure, origin and the costs’ causes – and through which both the cost of a complex medical act can be more reliable determined than in the case of the traditional methods and a performing instrument used to the management of the approaches of continuous improvement of the quality.

Suggested Citation

  • VIOREL Batca & Corina Graziella Dumitru, 2011. "Resumptions and Developments Regarding The Aactivity Based Costing Method," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(1-2), pages 87-95, March-Jun.
  • Handle: RePEc:khe:journl:v:3:y:2011:i:1:2:p:87-95

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    References listed on IDEAS

    1. P. Korhonen, 1998. "Multiple Objective Programming Support," Working Papers ir98010, International Institute for Applied Systems Analysis.
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    More about this item


    Activity; process; range; cost inductive;

    JEL classification:

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


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