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


  • Svetlana MIHAILA

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


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

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