IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v1y2020i6p30-37.html
   My bibliography  Save this article

A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

  • Daniela PORDEA

    (West University of Timișoara)

  • Luminița PĂIUȘAN

    ("Vasile Goldiș" Western University of Arad)

Abstract

Cost calculation plays an important part in the decision-making process of management of the economic entities. The aim of this article is to highlight the advantages and disadvantages of the Activity-Based Costing (ABC) calculation method when calculating the unit cost of the works done in the case of construction companies, by using the following research methods: observation, economic analysis, case study and descriptive. The results show that the application of the ABC method for the building sector leads to a more refined cost calculation which provides the management with more detailed information.

Suggested Citation

  • Delia DAVID & Daniela PORDEA & Luminița PĂIUȘAN, 2020. "A Study Concerning the Application of the Activity-Based Costing Method for Entities Operating in the Building Sector," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 30-37, June.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:6:p:30-37
    DOI: 10.37945/cbr.2020.06.04
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/a-study-concerning-the-application-of-the-activity-based-costing-method-for-entities-operating-in-the-building-sector-a43d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/a-study-concerning-the-application-of-the-activity-based-costing-method-for-entities-operating-in-the-building-sector-a43a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2020.06.04?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    process cost; cost inductor; direct cost; indirect cost; production cost;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • L74 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Construction

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:1:y:2020:i:6:p:30-37. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.