The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)

The ABC (Activity-Based Costing) method is a special form of functional analysis of the costs, providing a modern understanding and a more accurate description of these and reflect an organisation’s financial status more accurately than the traditional accounting methods. Since its introduction at t...

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Bibliographic Details
Main Authors: Elena Daniela CRIȘAN, Luminița Ramona GRAMA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-05-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/the-influence-of-contingent-factors-on-spreading-the-activity-based-costing-method-ii-a213d/download-PDF/