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ACTIVITY BASED COSTING HOW TO
See general information about how to correct material in RePEc.įor technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact. When requesting a correction, please mention this item's handle: RePEc:cmj:seapas:y:2014:i:3:p:73-79. You can help correct errors and omissions. Suggested CitationĪll material on this site has been provided by the respective publishers and authors. Although ABC is a new system of cost calculation that is absolutely necessary, in most cases the ABC method must be implemented in addition to the traditional costing systems, which are essential for the purposes of management accounting.
Therefore, it offers a powerful instrument for decision-making. The study shows that the ABC/ABM system helps managers to properly manage indirect costs (by activities) and understand the profitability of products, distribution channels and customers.
The paper also includes a case study which is a small example of using the ABC method in a Romanian manufacturing company. In our country, few managers understand the need for such a system and many Romanian companies use only a traditional costing system or don’t use one at all.
The utility of the ABC (ABM) system concerns decisions taken at a strategic and operational level. The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the manufacturing sector.
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