Resumptions and Developments Regarding The Aactivity Based Costing Method

The traditional analytic book-keeping, also known as the method of the analysis centres, although it desires to be a privileged instrument, it proves to be insufficiently adapted to the management of a modern organisation. The main objective of the paper consists in the proposal of a methodology of the costs’ study applied to the precise and standardized sterilisation processes. The chosen method was the ABC method because it is an innovative method – which informs upon structure, origin and the costs’ causes – and through which both the cost of a complex medical act can be more reliable determined than in the case of the traditional methods and a performing instrument used to the management of the approaches of continuous improvement of the quality.