Activity Based Costing Method Applied to an Accounting Company

The paper approaches the application of Activity-Based Costing (ABC) calculation method within an accounting services company. is among modern methods used in cost which takes into consideration a more cautious distribution resources based on activities that lead to achievement objective. purpose study costs groups significant performed by company: bookkeeping services, general and preparation financial statements analysis. ABC starts from organization company processes less subjective allocation overheads compared traditional method.