期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：The objective of this scientific approach is to present a valid and reasoned opinion on the contribution of a modern method of cost calculation,ABC method (Activity Based Costing),in improvement of managerial accounting,to conduct a comparative study of traditional methods of calculation and to highlight the benefits of adopting and implementing modern methods of calculation. ABC method is a methodological approach of "refining" the system costs,that places in the centre of cost matter the concept of activity.
