The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method.

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Year of publication:	2008-12-15
Authors:	Căpuşneanu, Sorinel ; I ; Lepădatu, Gheorghe ; V
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Activity-Based Costing (ABC) \| ordered-based/custom method \| general accounting plan \| cost calculation \| methodological steps \| full costing method

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Notes:	Published in Metalurgia International 2 Special.XIII ((2008): pp. 110-115
Classification:	M41 - Accounting ; M21 - Business Economics
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008740558