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EVALUATION OF COST CENTER OPERATIONS USING ABC METHOD [PDF]
, 2010 The continuous changes appearing in the industrial and economic environment, upgrading of manufacturing technologies, the need to obtain relevant information to facilitate management decision making, have made absolutely necessary the rethinking of the cost calculation system.
Madalina Aurelia GRIGORE +3 more
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The ABC method in Croatian banking sector
2009U radu su prezentirani pojmovi ABC metode rasporeda troškova. Definirano je područje troškovau bankama i izloženi rezultati trenutne situacije primjene ABC metode u hrvatskom bankarskom sektoru.
openaire
ABC method in accounting for agricultural enterprises
Vestnik of the Mari State University. Chapter “Agriculture. Economics”, 2021openaire +1 more source
Application of ABC method and VSM analysis at a furniture company
2013The article describes a model to assess the product cost through the definition of direct and indirect costs. Indirect costs were determined according to the Activity Based Costing approach and compared with those obtained by the traditional method of Direct Costing, applied directly to the corporate budget items.
R. De Bortoli +3 more
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ABC-METHOD – BASIS OF TRANSPORT LOGISTICS COST MANAGEMENT
Herald of the Belgorod University of Cooperation, Economics and Law, 2021L.A. Zimakova +2 more
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Distance-based consensus method for ABC analysis
International Journal of Production Research, 2007Arijit Bhattacharya, Bijan Sarkar
exaly