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Activity Based Cost From The Perspective Of Competitive Advantage

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  • Cristiana BOGDANOIU

Abstract

Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost objects such as products and services to provide more accurate cost information for managerial decision making. ABC represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities through the use of appropriate cost drivers.

Suggested Citation

  • Cristiana BOGDANOIU, 2009. "Activity Based Cost From The Perspective Of Competitive Advantage," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 4(1(7)_ Spr).
    • Handle: RePEc:ush:jaessh:v:4:y:2009:i:1(7)_spring2009:46
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    References listed on IDEAS

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    1. Laura Stefanescu & Laura Ungureanu & Ion Viorel Matei, 2008. "Reengineering As An Efficient Solution To Redesign Activities And Processes Of An Enterprise," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(2(4)_Summ).
    2. Zoltan VARSANY, 2008. "A Simple Model Of Decision Making Ï¿½How To Avoid Large Errors?," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(3(5)_Fall), pages 320-328.
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    Cited by:

    1. Oleg DEJNEGA, 2011. "Method Time Driven Activity Based Costing €“ Literature Review," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(1(15)/ Sp), pages 7-15.
    2. Alena MINÃ ROVÃ, 2012. "Evaluation Of Dependence Of Occurrence Of Risk Events In Logistics On Risk Factors By Means Of Somers' D Coefficient," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(1(19)/ Sp), pages 73-86.

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