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The Importance of the ABC Costing Method for the Strategic Analysis of Public Passenger Transport

Author

Listed:
  • Dumitru Elena Valentina

    (Valahia University – Targoviste)

  • Ene (Mucuta) Marilena

    (Valahia University – Targoviste)

Abstract

An economic entity in any field of activity in the world economy by its nature is a complex system centered on systemic principles. Thus, any reorganization project of an economic entity will always go from an existing economic entity. The approach taken to reorganize the economic entity will evolve as a process to be piloted. In this context, we can define the reorganization of an economic entity in the field of public transport as an operational process of activities. The ABC method stimulates the economic entity to become competitive and responsive to customer requirements, strategic elements obtained by the economic entity, or to target future strategic actions, anticipating the decisions to be made in this respect.

Suggested Citation

  • Dumitru Elena Valentina & Ene (Mucuta) Marilena, 2018. "The Importance of the ABC Costing Method for the Strategic Analysis of Public Passenger Transport," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 7(2), pages 43-47, August.
    • Handle: RePEc:sdb:social:v:7:y:2018:i:2:p:43-47
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    More about this item

    Keywords

    Economy; indicators; costs; receipts; the ABC method; cost inductors;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis

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