IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2012i40p137-142.html
   My bibliography  Save this article

The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units

Author

Listed:
  • Bogdan Ravas

    (University of Petrosani Faculty of Science)

Abstract

In this context that the indirect costs represent a large portion of the total cost and the cost inductors relate only to production volume but not to other factors, the ABC method ables direct allocation of costs to products and services compared to traditional concepts of cost calculation. Feature of ABC is the idea of not allocate common costs, indirect operating the services through false and arbitrary quotas, but in accordance with the effective participation of services, as objects of calculation that drive tourism activities.

Suggested Citation

  • Bogdan Ravas, 2012. "The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 137-142.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:137-142
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-015.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    indirect costs; treatment; services; tourism; management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

    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:2:y:2012:i:40:p:137-142. 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: 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.