IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v1y2009i11p46-52.html
   My bibliography  Save this article

Innovations Of The Abc Method In The Cost Calculation

Author

Listed:
  • Ionescu Ion

    (University of Craiova)

Abstract

The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the multiplication of the combinations of goods and services for the satisfaction of the demand of a more and more differentiated custom. As a reaction to the limits of the classical methods of administration accounting, in the 1980s there was developed and implemented the ABC method, which is based on two complementary orientations: one concerning the calculation and the analysis of the costs and another that aims for it as an instrument of measuring the performances of the enterprise. It represents more of an evolution than a real revolution in the field of the administration accounting.

Suggested Citation

  • Ionescu Ion, 2009. "Innovations Of The Abc Method In The Cost Calculation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(37), pages 46-52, May.
    • Handle: RePEc:aio:aucsse:v:1:y:2009:i:11:p:46-52
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0036v1-005.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alexi Danchev, 2005. "Social capital influence on sustainability of development (case study of Bulgaria)," Sustainable Development, John Wiley & Sons, Ltd., vol. 13(1), pages 25-37.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alexi DANCHEV, 2008. "Problems of Cultural Integration in Transition Societies – Case Study of Bulgaria," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(36), pages 87-101, May.

    More about this item

    Keywords

    innovation; ABC method; cost;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:aio:aucsse:v:1:y:2009:i:11:p:46-52. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    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.