Boicu, Bianca-Elena; Tudoran, Alexandru; Ignat, Gabriela; Costuleanu, Carmen-Luiza
(“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2022)
This article aims to highlight how to calculate production cost using the Activity- Based Costing method (ABC), but
also the traditional calculation method, to determine their advantages and disadvantages. These two ...