文章基本信息

标题：Control and Analysis of Costs Based On Results Account of the ABC method
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作者：Dr. Sorinel C?pu?neanu ; Dr. Sorin Briciu
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2011
卷号：1
期号：3
页码：137-154
出版社：Human Resource Management Academic Research Society
摘要：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 purpose, composition and classification in the existing literature. 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
关键词：Activity-Based Costing; analysis; cost drivers; management accounting; results ;account; control