ABC = Activity Based Costing 12:00 Nov 22, 2008
ABC mai inseamna si Activity Based Costing (ABC) = A cost-accounting concept based on the premise that the products and services provided by an organization require that organization to perform activities and that those activities require the organization to incur costs. In ABC, any cost that cannot be assigned directly to a product or service is traced to the activities that make that cost necessary. The cumulative cost of each activity is then traced to those other activities, products, or services that make that activity necessary. Cred ca depinde si de textul documentului; de vazut daca se refera la asta sau nu. |