出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are the basis of management accounting and cost calculation through ABC method in Romania. There are established the role and implications of the processes, activities and cost objects on management accounting and cost calculation, in the attempt to classify the expenses which accomplish the production cost, accordingly to ABC method.
