The following information was submitted:
Transactions: INTERNATIONAL JOURNAL of SYSTEMS ENGINEERING, APPLICATIONS AND DEVELOPMENT
Transactions ID Number: 20-836
Full Name: Sorinel Capusneanu
Position: Associate Professor
Age: ON
Sex: Male
Address: 47 Economu Cezarescu Street, sector 6
Country: ROMANIA
Tel: + 40 720 39 87 35
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Fax:
E-mail address: sorinelcapusneanu@gmail.com
Other E-mails: sorinelcapusneanu@gmail.com
Title of the Paper: control and analysis of costs based on results account of the abc method
Authors as they appear in the Paper: Sorinel Capusneanu Sorin Briciu
Email addresses of all the authors: briciusorin@gmail.com, sbriciu@yahoo.com, sorinelcapusneanu@gmail.com
Number of paper pages: 8
Abstract: This paper presents a modality of control and cost analysis based on the results account of Activity-Based Costing method. The results account model and situations for determining deviations are presented based on the definition, purpose, composition and their classification in the existing literature related to the specifics of the ABC method. There are presented the statements for determining costs deviations resulting from their control and analysis in terms of pilot indicators, all highlighted by a case study application. The article ends with the authors' conclusions about the advantages of these syntheses accounting statements specific to ABC method and using it as a main source of rapid and accurate decision-making for the management at interentity level.
Keywords: Activity-Based Costing, Analysis, Control, Results account, Transversal organisation, Pilotating indicators.
EXTENSION of the file: .doc
Special (Invited) Session: The result account of the ABC method. The main source of underlining the performances of an entity
Organizer of the Session: 658-227
How Did you learn about congress: sorinel capusneanu, sorinelcapusneanu@gmail.com
IP ADDRESS: 188.25.54.240
