Application of the Activity Based Costing System to the Wood Industry

Traditional costing methods assign indirect costs evenly, according to resource consumption bya product, while this consumption actually takes place in an uneven manner. To avoid such errors,entities seek to ensure best possible appraisal of uneven resource consumption, and the ABCmethod is one way...

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Bibliographic Details
Main Authors: Daniel Petru Vârteiu, Cristian Florin Bota
Format: Article
Language:English
Published: Ovidius University Press 2016-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/34.varteiu_daniel.pdf