NEW PERSPECTIVES REGARDING COST CALCULATION
Supp/2008 , p509..519
Author(s):
Ildiko Reka VOLKAN
Keywords:
Costs, cost calculation methods, performnaces
Abstract:
In today's context, preoccupations regarding cost calculation, control and cost reduction are major challenges within organizations. Globalization represents a major change which leads to performance and performance measurement. We are also the witnesses of technological and organizational mutations and evolutions, of the automation of the production processes, of the evolution of demands and competition, and of new forms of competition. All these phenomena are raising serious doubts on the classical instruments of managerial accounting and the traditional cost calculation methods. After covering the available literature in this field, based on a qualitative analysis, we want to demonstrate that the new cost calculation methods such as Activity Based Costing and tightly related to this Activity Based Management or Target Costing represent major innovations and allow not only the cost calculation and analysis but also measuring performances, defining strategies and are oriented through competition and customers.
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