Studiu privind aplicarea metodei de calculație ABC în cazul entităților cu activitate în domeniul construcțiilor
Numărul 6, iunie 2020 » Contabilitate de gestiune
Rezumat: Cost calculation plays an important part in the decision-making process of management of the economic entities. The aim of this article is to highlight the advantages and disadvantages of the Activity-Based Costing (ABC) calculation method when calculating the unit cost of the works done in the case of construction companies, by using the following research methods: observation, economic analysis, case study and descriptive. The results show that the application of the ABC method for the building sector leads to a more refined cost calculation which provides the management with more detailed information.
Clasificare JEL: M41, M11, L74 | Pagini: 30-37
Statistică:
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