Home  Journals  International Accounting  2(152) - 2011 January

ABC-method - an informational system of strategic management expenses accounting based on business activity

Available online: 20 January 2011

Subject Heading: Account problems

JEL Classification: 

To achieve competitive advantage in the market environment local companies have to deliver the usage of modern systems of strategic management accounting. One of the systems of this type of accounting is ABC-method. This method allows to form information about the company’s expenses according to business processes and business activities. The introduction of ABC-method into practice requires certain organizational stages.

Keywords: strategic management accounting, ABC-method, company’s costs, business-process, type of business activity, costs centers, costs drivers, production costs

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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