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Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches

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  • Căpuşneanu, Sorinel/I

Abstract

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC).

Suggested Citation

  • Căpuşneanu, Sorinel/I, 2009. "Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches," MPRA Paper 26920, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:26920
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    File URL: https://mpra.ub.uni-muenchen.de/26920/1/MPRA_paper_26920.pdf
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    References listed on IDEAS

    as
    1. Sorinel Capusneanu, 2006. "Dashboard and Firms Performance Optimization Using Piloting Indicators," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(5(500)), pages 85-90, July.
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      More about this item

      Keywords

      auditing; dashboard; auditing agreement letter/contract; steel industry; accomplishment letter.;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
      • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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