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.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Activity-Based Costing (ABC); ordered-based/custom method; general accounting plan; cost calculation; methodological steps; full costing method.
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics

References

[1] Căpuşneanu, Sorinel (2005). „Adaptarea planului de conturi general la metoda ABC (Activity-Based Costing)”, Gestiunea şi contabilitatea firmei - Tribuna Economică nr. 22/2005, pp. 11-14.

[2]Căpuşneanu, Sorinel (2005). „Organizarea disociată a contabilităţii de gestiune şi calculaţiei costurilor prin metoda ABC (Activity-Based Costing)”, Economie teoretică şi aplicată-Economistul nr. 434/2005, p. 1, p. 4.

[3] Căpuşneanu, Sorinel (2006). Contabilitate de gestiune. Studii aplicative şi teste-grilă, Ed. Economică, Bucureşti.