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.
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.
