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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
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    More about this item

    Keywords

    activity-based costing method; cost driver; activity; limits; benefits.;

    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

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