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Metoda ABC: studiu de caz privind rolul costurilor indirecte în cadrul deciziilor manageriale

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dc.contributor.author Bîrcă, Aliona
dc.date.accessioned 2020-02-12T13:30:38Z
dc.date.available 2020-02-12T13:30:38Z
dc.date.issued 2018-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/97
dc.description BÎRCĂ, Aliona. Metoda ABC: studiu de caz privind rolul costurilor indirecte în cadrul deciziilor manageriale. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 176–182. ISBN 978-9975-127-59-2. en_US
dc.description.abstract The ABC method is one of the most innovative elements of cost accounting. This method appeared as a result of the increasing share of indirect costs in total costs, and it offers new benefits in obtaining the most accurate costs. Based on a case study, a model of indirect cost allocation is presented and compared with the traditional system. The activities included in the application are designed to justify the complexity of cost inductors. The study concludes by presenting the results of the questionnaire regarding the effectiveness of the ABC method among top management. JEL: M41, M12; CZU: 657.461.1.011.27:005.53. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject Activity-Based Costing en_US
dc.subject overhead allocation method en_US
dc.subject cost drivers en_US
dc.title Metoda ABC: studiu de caz privind rolul costurilor indirecte în cadrul deciziilor manageriale en_US
dc.type Article en_US


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