Munich Personal RePEc Archive

The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method

Căpuşneanu, Sorinel/I and Lepădatu, Gheorghe/V (2008): The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method. Published in: Metalurgia International , Vol. XIII (, No. 2 Special (15. December 2008): pp. 110-115.

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Abstract

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method.

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