Activity Based Costing Method Applied to an Accounting Company

Abstract

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