期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2016
卷号：16
期号：1
语种：English
出版社：Ovidius University Press
摘要：Traditional costing methods assign indirect costs evenly, according to resource consumption by a product, while this consumption actually takes place in an uneven manner. To avoid such errors, entities seek to ensure best possible appraisal of uneven resource consumption, and the ABC method is one way of achieving this goal. The ABC method starts from the observation that it’s not products that consume resources but activities, and the entity’s activities are used by products. Costing through this method requires taking the following steps: identification of activities, assessment of resources consumed by each activity, determination of cost drivers and calculation of unit costs for each driver, and allocation of activity costs for each cost object.
