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Editura Universitară Cost management using the ABC method to enhance performance in economic entities specializing in residential construction.

Editura Universitară
70,00 RON

Publisher: Editura Universitară

Publisher year: 2026

Edition: I

Pages:

ISBN: 978-606-28-2309-2

DOI: https://doi.org/10.5682/9786062823092

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The competitive success of business entities in today's environment depends largely on their ability to effectively employ and utilize material and non-material resources, to adapt rapidly to constant environmental changes, and to recognize and meet the evolving needs and demands of consumers. Information provided through the ABC method is essential for managers when evaluating alternative business management approaches and making comparisons with other business entities.
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  • Cost management using the ABC method to enhance performance in economic entities specializing in residential construction.

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The ABC (Activity-Based Costing) method is a cost calculation and analysis method that allows costs to be allocated based on the activities that drive resource consumption.
This work is addressed to undergraduate and master's students, academics, researchers, and professionals interested in management accounting, cost management, and economic performance.
The information provided through cost analysis helps managers evaluate business management alternatives, use resources more efficiently, and base economic decisions on a solid foundation.

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