文章基本信息

标题：Use of SAP in the Implementation of the Activities-Based Costs - The Case of Steel Companies
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作者：Violeta Maria ISAI ; Caterina NICOARA-OANA
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：3
页码：103-106
出版社：Dunarea de Jos University of Galati
摘要：The efforts of the companies’ managers are directed towards the calculation of the costs, because, if they can control the costs, the profits will appear. The possibility to act on the costs implies not only the intervention on the causes that have generated them, on the needs of the organization, but also on the expenses related to the production capacity. Cost information is essential, as managers cannot fulfil their responsibilities to the company, as long as they do not have enough information about the size and evolution of costs, as well as the implications they can have on the economic performance of the company. In this context, in order to meet the challenges of the global steel market and the changes in the economic environment, the steel companies have decided to implement the ABC method, for a pertinent vision on the full costs, using the managerial accounting module within SAP. This is a reliable and validated solution, which supports the development of the company.
关键词：Cost centres; Internal orders;; Production orders; Cost settlement