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NechitaAnca Elena (Muntean)

Specializare : CAFFCTS

An: II

Process costing is one of the latest advancements in the field of Cost Calculation. Its origin is in the U.S..

Her base is considered to be the work of "The hidden factory", developed and published by Jeffrey G. Miller and

Thomas E. Vollmann. Yet they have not developed and presented a new system of cost calculation.ABC method is

the result of research supported by: the need to eliminate waste, identifying cause-effect relationship between costs

and products, rational allocation of goods and not in a comprehensive way and imprecise, the integration of

differences in cost calculationrequired customization. As causes of the emergence of process costs may be

considered: changing the strategic positionof the company, changes in demand for information management, the

deficiencies of existing costing systems.Calculation Cost in the ABC method steps :

1. identifying activities and costs;

2. inducers establishment cost for each activity;

3. pool formation centers;

4. full cost calculation;

5. calculation of cost of production, goods, works, services;

6. full cost calculation.

After Horvart / Mayer, process costing is defined as "costing process can be understood as a new approach to

caclculatiei to increase transparency in the sectors in indirect costs, to ensure an efficient use of resources,emphasizing capacity utilization, Calculation on product improvement and avoiding in this way wrong strategic

decisions. "Feature of the calculations lies in the idea of not allocating common costs, indirect operating quotas on

products through inaccurate and arbitrary, but consistent with the actual dialing of products, objects of Calculation

to its activities.

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