A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

Cost calculation plays an important part in the decision-making process of management of the economic entities. The aim of this article is to highlight the advantages and disadvantages of the Activity-Based Costing (ABC) calculation method when calculating the unit cost of the works done in the case...

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Bibliographic Details
Main Authors: Delia DAVID, Daniela PORDEA, Luminița PĂIUȘAN
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-07-01
Series:CECCAR Business Review
Subjects:
process cost
cost inductor
direct cost
indirect cost
production cost
Online Access: https://www.ceccarbusinessreview.ro/a-study-concerning-the-application-of-the-activity-based-costing-method-for-entities-operating-in-the-building-sector-a43d/download-PDF/

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https://www.ceccarbusinessreview.ro/a-study-concerning-the-application-of-the-activity-based-costing-method-for-entities-operating-in-the-building-sector-a43d/download-PDF/

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