文章基本信息

标题：COMPARATIVE STUDY ON THE DETERMINATION OF COSTS AND RESULTS UNDER THE TERMS OF USE OF ABC METHOD AND METHOD OF CALCULATION ON ORDERS
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作者：BUȘAN GABRIELA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2019
期号：3
页码：98-103
语种：English
出版社：Academica Brâncuşi
摘要：Between the method on orders,as a method of traditional calculation and the ABC method there are a few similarities,but also distinctions.Both methods include in the cost of the product direct costs,while indirect costs are repaired by using a two-step allocation system.Thus,in the traditional system indirect expenditures are distributed on products using no more than two absorption bases (hours-work and/or machine hours),while ABC systems use multiple partition bases (number of operations,number of orders,etc.).As a result,ABC's repartition bases will impose more real production costs,especially where indirect expenditure holds a higher share.
关键词：ABC method;method of calculating on orders;production cost;results