Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches

Căpuşneanu, Sorinel/I (2009): Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches. Published in: Metalurgia International , Vol. XIV(20, No. No 10 (15 October 2009): pp. 63-66.

Abstract

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC).

• Item Type: MPRA Paper
• Language: English
• Keywords: auditing; dashboard; auditing agreement letter/contract; steel industry; accomplishment letter.
• 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 > M4 - Accounting and Auditing > M42 - Auditing; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics

References

1. Căpuşneanu, S. (2006). “Dashboard and Firms Performance Optimization Using Piloting Indicators”, Theoretical and Applied Economics, no. 5 (500), pp. 85-90.

2. Căpuşneanu, S. (2006). “Activity-Based Costing method and dashboard auditing, Romanian Economy. Development strategies”, Artifex University, Bucharest, International Symposium, pp. 438-442.