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...
Main Authors: | Daniel Petru Vârteiu, Cristian Florin Bota |
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Format: | Article |
Language: | English |
Published: |
Ovidius University Press
2016-01-01
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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 |
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