A STUDY ON THE ABC APPROACH IN COST MANAGEMENT PRACTICE
Activity-based costing (ABC), an alternative approach to traditional accounting, represents a costing methodology that identifies the main cost drivers, or the main activities in an organization, thus assigning the cost of the products and services according to the number of specific activities or t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2014-06-01
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| Series: | Risk in Contemporary Economy |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2014/papers/IsaiRaduIonescu.pdf |