INNOVATIONS OF THE ABC METHOD IN THE COST CALCULATION

The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the multiplication of the combinations of goods and services for the satisfaction of the demand of a more and more differentiated custom. As a reaction to the limits of the classical methods of administration accounting, in the 1980s there was developed and implemented the ABC method, which is based on two complementary orientations: one concerning the calculation and the analysis of the costs and another that aims for it as an instrument of measuring the performances of the enterprise. It represents more of an evolution than a real revolution in the field of the administration accounting.