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Activity Based Costing versus Traditional Technique


  • Dragomirescu Simona Elena

    () (“Vasile Alecsandri” University of Bacau, Faculty of Economic Sciences)

  • Solomon Daniela Cristina

    () (“Vasile Alecsandri” University of Bacau, Faculty of Economic Sciences)


One of the current methods of management is Activity-Based Costing (ABC), method that allows the company to understand more clearly how and on what activity/product profit is achieved. In essence, the method involves identifying all specific activities of a product or service and distribution expenses to achieve them with greater accuracy than with traditional accounting methods. This involves not only costs determining closer to reality, but a better understanding of the factors that determine costs.

Suggested Citation

  • Dragomirescu Simona Elena & Solomon Daniela Cristina, 2011. "Activity Based Costing versus Traditional Technique," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 660-664, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:660-664

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    ABC method; traditional commands method.;

    JEL classification:

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


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