期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：577-581
出版社：University of Oradea
摘要：The paper presents the problem of making efficient the economic entities from industry from the perspective of
traditional methods of cost calculation and form the perspective of a method which is becoming more and more
important, that is the ABC method (Activity-Based-Costing). The causes regarding the improvement of
enterprise¡¯ s capitalization are presented, according to the ABC method, as compared with the traditional
methods of cost calculation which are: the weight of the indirect expenses assigned with the help of arbitrary
keys, the coherence between the information provided by the financial administration and the strategic
segmentation of the enterprise, the clients¡¯ capitalization, selling price transparency, the integration of multiannual
expenses.
