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Preparing The Implementation Of The Abc System In The Tourismunits

Author

Listed:
  • Bogdan Ravas

    (University of Petrosani Faculty of Science)

Abstract

Most experts agree that the implementation of ABC goes beyond analysis to identify activities and cost drivers. For implementation to be successful requires a huge amount of data, and the organization must understand the rigors of implementing ABC. Valuable contribution they provide ABC method may vary if we take into account three factors: volume, use of resources and competitive pressure. Organizations must determine when it is beneficial to implement ABC method and which is its influence on the entire value chain.

Suggested Citation

  • Bogdan Ravas, 2012. "Preparing The Implementation Of The Abc System In The Tourismunits," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 167-174.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:167-174
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-019.pdf
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    More about this item

    Keywords

    costs; tourism; management; implementation; team;
    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

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