APLICATION OF ABC METHOD FROM AN OPERATOR OF WATER AND SEWERAGE

At the time of the appearance of the ABC method, many specialists considered that they found the most opportune method of calculation to allocate the overhead costs on the cost objects, otherwise said to be able to calculate the total cost of a product or service. Because the method is based on de...

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Bibliographic Details
Main Authors: FÜLÖP ÁRPÁD-ZOLTÁN, BAKÓ KINGA-ERZSÉBET
Format: Article
Language:English
Published: Academica Brâncuşi 2016-12-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2016-Special%20ECOTREND%20Vol%201/41_F%C3%9CL%C3%96P%20%C3%81RP%C3%81D-ZOLT%C3%81N.pdf