THE USE OF CALCULATION OF COSTS FOR ACTIVITIES TO IMPROVE COST MANAGEMENT AND PROFITABILITY

Dissatisfaction with the classical systems of managerial accounting has led to global acceptance of the ABC, as a result of the many theoretical and applied works, which had as its objective the creation of a system for calculating relevant costs, adapted to the needs of information, in the new context of production organization. Under this method, the task, allowing a new vision in the company and cut cross vision, becomes the Centre of representation and modeling of enterprise and serves as an interface between the resources consumed and cost bearers whose cost you want to measure it. In this way you get a real cost, on the basis of which the strategic decisions by removing non-creative activities and using as the basis for apportionment of costs it generates activity.