IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v11y2011i1p1818-1821.html
   My bibliography  Save this article

Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)

Author

Listed:
  • Rof Letiþia Maria

    („1 Decembrie 1918” University of Alba Iulia)

  • Stanciu Ionela Cornelia

    („Valahia” University of Târgoviºte)

Abstract

The objective of this scientific approach is to present a valid and reasoned opinion on the contribution of a modern method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a comparative study of traditional methods of calculation and to highlight the benefits of adopting and implementing modern methods of calculation. ABC method is a methodological approach of "refining" the system costs, that places in the centre of cost matter the concept of activity.

Suggested Citation

  • Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011. "Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1818-1821, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1818-1821
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    activity-based costing method; cost driver; activity; limits; benefits.;
    All these keywords.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1818-1821. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.