Some Theoretical-Practical Considerations Regarding The Calculation Method Based On The Concept Of Cost On Activities

In the current context, efficient and judicious cost management involves reducing them in order to increase the profitability of the entity's business. This paper aims to highlight the role of new methods of cost calculation in entities producing products, service providers and contractors, establishing strengths and scourges between traditional methods and modern / evolved methods. Thus, in conducting a quality research, an extensive bibliometric analysis was performed through Google Scholar, Web of Science and Biblioshiny platforms, which allowed the research of the concept of "calculation methods" at national and international level in terms of several criteria. At the same time, in the context of modern costing methods, the ABC method was selected to exemplify the application methodology. In conclusion, the main advantages and disadvantages of the traditional costing method and the ABC method were highlighted. Summarizing the above, it can be concluded that efficient cost management allows the achievement of pre-established objectives, the achievement of the competitive advantage of market entities, the efficient adoption of decisions and the rationalization of consumption at the entity level.