Briciu, Sorin and Căpuşneanu, Sorinel/I (2011): The results account of the ABC method. The main source of underlining the performances of an entity. Published in: Proceedings of the 3rd World Multiconference on Applied Economics, Business and Development (AEBD ‘11 , Vol. Recent, (1. July 2011): pp. 91-97.
Download (184kB) | Preview
This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the performances of an entity. We also describe the role of this instrument in the formation of a “whole picture” that allows the visualization of some general tendencies pursued by the entity which help the managers to take corresponding measures. The paper closes with the authors’ conclusions related to the advantages of this synthesis document specific to the ABC method in using it as a main source in the rapid, correct and in due time substantiation of managerial decisions.
|Item Type:||MPRA Paper|
|Original Title:||The results account of the ABC method. The main source of underlining the performances of an entity|
|English Title:||The results account of the ABC method. The main source of underlining the performances of an entity|
|Keywords:||Activity-Based Costing; dashboard; balanced scorecard; benchmarking; synthesis documents; dissociative organization; pilotating indicators|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting
M - Business Administration and Business Economics; Marketing; Accounting > M2 - Business Economics > M21 - Business Economics
|Depositing User:||Sorinel Capusneanu|
|Date Deposited:||09. Oct 2011 13:58|
|Last Modified:||13. Feb 2013 09:04|
1. C. Albu, N. Albu, Performance management tools, vol. 1, Management Accounting, Economic Publishing House, Bucharest, 2003.
2. B.R. Allen, E.R. Brownlee, M. E. Haskins, L.J. Lynch, J.W. Rotch, Cases in Management Accounting and Control Systems (4th Edition). Prentice Hall, 2004.
3. O. Călin, M. Man, M.V. Nedelcu, Managerial Accounting, Didactic and Pedagogic Publishing House, Bucharest, 2008.
4. S. Briciu, S. Căpuşneanu, L.M. Rof, D. Topor, Accounting and management control. Tools for performance evaluation entity, Aeternitas Publishing House, Alba-Iulia, 2010.
5. S. Briciu, S. Căpuşneanu, Effective cost analysis tools of the Activity-Based Costing (ABC) method, Annales Universitatis Apulensis, Series Oeconomica, nr. 12(1)/2010, pp. 25-35.
6. G. Cokins, S. Căpuşneanu, Cost drivers. Evolution and benefits, Theoretical and Applied Economics, no. 8/2010, pp. 7-16.
7. G. Cokins, Performance management: integrating strategy execution, methodologies, risk and analytics, John Wiley & Sons Inc., Hoboken, New Jersey, 2009.
8. S. Căpuşneanu, Elements of cost management, Economic Publishing House, Bucharest, 2008.
9. S. Căpuşneanu, Dashboard and Firms Performance Optimization Using Piloting Indicators, Theoretical and Applied Economics, no. 5/2006, pp. 85-90.
10. C.G. Dumitru, C. Ioanăş, Management accounting and performance evaluation, University Publishing House, Bucharest, 2005.
11. L. Ravignon, P.L. Bescos, M. Joalland, S.Le Bourgeois, A. Maléjac, Méthode ABC/ABM, Ed. d’Organisation, Paris, 2003.
12. N. Tabară, Accounting and Management Control. Studies and Research, TipoMoldova Publishing House, Iasi, 2005.