IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v2y2014i2p75-101.html
   My bibliography  Save this article

Directions Of Improvement And Organisation Of Management Accounting Based On Abc-Costing Method Applied In Moldovan Manufacturing Entities

Author

Listed:
  • Svetlana MIHAILA

    () (Academy of Economic Studies, Chisinau, Republic of Moldova)

Abstract

The purpose of this article is to describe and present the main features of ABC-costing method, as well as the key elements, such as activities, resources and cost drivers. The article enlarges upon the stages of application of such method in the Moldovan manufacturing businesses and brings forth some examples of internal reports used both for a simple analysis and for management decision-making purposes. The article also focuses on a comparison between the traditional costing methods and ABC-costing method. The applicability of ABC-costing method is proven by way of a practical example; the information generated by such method are analysed and interpreted; and the conclusions are focusing on the need for applying it so as to achieve costoptimisation and improvement of management decision-making process.

Suggested Citation

  • Svetlana MIHAILA, 2014. "Directions Of Improvement And Organisation Of Management Accounting Based On Abc-Costing Method Applied In Moldovan Manufacturing Entities," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 2(2), pages 75-101, June.
  • Handle: RePEc:scm:ejafbu:v:2:y:2014:i:2:p:75-101
    as

    Download full text from publisher

    File URL: http://www.accounting-management.ro/index.php?pag=showcontent&issue=4&year=2014
    Download Restriction: no

    More about this item

    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:scm:ejafbu:v:2:y:2014:i:2:p:75-101. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu). General contact details of provider: http://edirc.repec.org/data/feusvro.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.