期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2009
卷号：1
页码：1-11
语种：English
出版社：Universitaria Craiova
摘要：Costs calculated by traditional management accounting systems are inadequate for managers in the new economic and technological environments in which the entities operate.Starting from this reality,the ABC method has been developed and implemented,a method of cost calculation and at the same time,an enterprise performance management tool.Initially,the ABC method was used to calculate costs,being the method to meet the goals pursued by the calculation,namely: stock assessment,decision making and cost control support.This method is based on the representation of the entity based on its activities.It allows a new vision of cutting entity,cross view,which replaces the vertical,hierarchy- functional cutting.Thus the real cost is obtained,on which strategic decisions can be made by eliminating non-creating activities of value and cost distribution using the activity that generates it as a basis for allocating.ABC method has evolved over time from cost calculation to performance management,increasingly integrating more modern management principles and it has become a strategic tool or ABM (Activity Based Management).Summarizing,we can say that from the accounting point of view,of the cost calculation,it represents an improvement of the methodology for allocating overhead expenses on cost carriers,but his major contribution is in the entity's management plan,the new vision that proposed,ie management activities are the path to profitability by increasing the value for customers.
