Munich Personal RePEc Archive

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.


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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).

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