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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 2, Number 2, Year 2014| DIRECTIONS OF IMPROVEMENT AND ORGANISATION OF MANAGEMENT ACCOUNTING BASED ON ABC-COSTING METHOD APPLIED IN MOLDOVAN MANUFACTURING ENTITIES | 
Download | | Author(s): Svetlana Mihaila | | DOI: 10.4316/EJAFB.2014.226 | | Abstract: The purpose of this article is to describe and present the main features of ABC-costing method, as well as the key elements, such as activities, resources and cost drivers. The article enlarges upon the stages of application of such method in the Moldovan manufacturing businesses and brings forth some examples of internal reports used both for a simple analysis and for management decision-making purposes. The article also focuses on a comparison between the traditional costing methods and ABC-costing method. The applicability of ABC-costing method is proven by way of a practical example; the information generated by such method are analysed and interpreted; and the conclusions are focusing on the need for applying it so as to achieve cost-optimisation and improvement of management decision-making process. | | Keywords: Activity-Based Costing; Management Accounting, Costs, Expenses, Calculation, Method, Managerial Decisions, Indirect Costs | References:
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