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The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)

Author

Listed:
  • Elena Daniela CRIȘAN

    ("1 Decembrie 1918" University of Alba Iulia)

  • Luminița Ramona GRAMA

    ("1 Decembrie 1918" University of Alba Iulia)

Abstract

The ABC (Activity-Based Costing) method is a special form of functional analysis of the costs, providing a modern understanding and a more accurate description of these and reflect an organisation’s financial status more accurately than the traditional accounting methods. Since its introduction at the end of the 80s, researchers all over the world have tried to assess the degree to which the companies have adopted and implemented the ABC method in various countries, as well as to identify the factors influencing its adoption and implementation.

Suggested Citation

  • Elena Daniela CRIȘAN & Luminița Ramona GRAMA, 2022. "The Influence of Contingent Factors on Spreading the Activity-Based Costing Method (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 34-42, April.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:4:p:34-42
    DOI: 10.37945/cbr.2022.04.04
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    More about this item

    Keywords

    ABC method; traditional method; production cost; indirect costs; activity; process; cost calculation;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis

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