EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD

This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the most important tools for monitoring and measuring performance, suchas the dashboard, balanced scorecard, benchmarking etc. Components and benefits and thepresentation of these situations are highlighted. The article ends with the conclusions of authorsabout analysis of these instruments also the advantages of them, the authors advocating the use ofthese types, since they represent advanced cases of analysis of performance derived from an assetthat unit would be successfully applied in Romania.