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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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2022-05-01
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| 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/
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| _version_ | 1811254179507732480 |
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| author | Elena Daniela CRIȘAN Luminița Ramona GRAMA |
| author_facet | Elena Daniela CRIȘAN Luminița Ramona GRAMA |
| author_sort | Elena Daniela CRIȘAN |
| collection | DOAJ |
| description | 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 the end of the 80s, researchers all over the world have tried to assess the degree to which the companies have adopted and implemented the ABC method in various countries, as well as to identify the factors influencing its adoption and implementation. |
| first_indexed | 2024-04-12T17:03:30Z |
| format | Article |
| id | doaj.art-64b7b0ee3aff463da81e7fd19f53fd40 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-04-12T17:03:30Z |
| publishDate | 2022-05-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-64b7b0ee3aff463da81e7fd19f53fd402022-12-22T03:24:01ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-05-0134344210.37945/cbr.2022.04.0426688921The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)Elena Daniela CRIȘAN0Luminița Ramona GRAMA1"1 Decembrie 1918" University of Alba Iulia"1 Decembrie 1918" University of Alba IuliaThe 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 the end of the 80s, researchers all over the world have tried to assess the degree to which the companies have adopted and implemented the ABC method in various countries, as well as to identify the factors influencing its adoption and implementation. https://www.ceccarbusinessreview.ro/the-influence-of-contingent-factors-on-spreading-the-activity-based-costing-method-ii-a213d/download-PDF/ abc methodtraditional methodproduction costindirect costsactivityprocesscost calculation |
| spellingShingle | Elena Daniela CRIȘAN Luminița Ramona GRAMA The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) CECCAR Business Review abc method traditional method production cost indirect costs activity process cost calculation |
| title | The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) |
| title_full | The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) |
| title_fullStr | The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) |
| title_full_unstemmed | The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) |
| title_short | The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II) |
| title_sort | influence of contingent factors on spreading the activity based costing method ii |
| topic | abc method traditional method production cost indirect costs activity process cost calculation |
| url |
https://www.ceccarbusinessreview.ro/the-influence-of-contingent-factors-on-spreading-the-activity-based-costing-method-ii-a213d/download-PDF/
|
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