Search Results - subject:"full costing method"

Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia : a case study

Bertoni, Michele; De Rosa, Bruno; Draz̆ić Lutilsky, Ivana - In: Management : journal of contemporary management issues 22 (2017), pp. 109-128

Persistent link: https://www.econbiz.de/10012144906

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

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

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...

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