Activity-based costing (ABC) and compare it with the traditional costing and strategic management accounting

Rezaei alireza¹

1) Islamic Azad University of Khomein, Iran

IOI Code : XYCG-AEBCH
Publication : international conference of Management Elites(icme.ir)
Abstract :
    Activity-based costing technique for precise allocation of direct and indirect sources of an organization based on their consumption activities have taken place. ABC is one of the most important characteristics that distinguish it from traditional systems, according to new phenomena governing the operation and the effects of technology the status quo as far as possible using appropriate methods, the effects are for the services provided attract quantitatively a. This system compared to traditional costing systems due to basis differences are easily able to calculate and evaluate the effectiveness of new methods for calculating the cost of services. This article was descriptive review and the required data sources, books, articles and reputable local and foreign sites has been collected.is. In the end, explain the reasons for using ABC, to study aid is given assumptions with reality.

Keywords : activity based costing cost accounting strategic management accounting