Statistical analysis of suitability of the activity based costing method in agricultural enterprises
Purpose. The paper focuses on comparing two cost calculation method describing the principle, utilisation, advantages and disadvantages of the traditional mark-up on cost pricing (overhead method) against Activity Based Costing (ABC), a new, unconventional method of cost calculation. The aim is to p...
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| Format: | Article |
| Language: | English |
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Institute of Eastern European Research and Consulting
2020-12-01
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| Series: | Agricultural and Resource Economics |
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| Online Access: | https://are-journal.com/are/article/view/362 |