EFFECTIVE COST ANALYSIS TOOLS OF THE
                  ACTIVITY-BASED COSTING (ABC) METHOD

                     Sorin Briciu, „1 Decembrie 1918” University of Alba Iulia
                         Sorinel Căpuşneanu, Artifex University, Bucharest


ABSTRACT: This article focuses on cost analysis and specific tools of Activity-Based Costing
(ABC) method. After presenting the main categories of operating costs of ABC method it is
switching to presenting the most important tools for monitoring and measuring performance, such
as the dashboard, balanced scorecard, benchmarking etc. Components and benefits and the
presentation of these situations are highlighted. The article ends with the conclusions of authors
about analysis of these instruments also the advantages of them, the authors advocating the use of
these types, since they represent advanced cases of analysis of performance derived from an asset
that unit would be successfully applied in Romania.

Key words: dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.

JEL Codes: M21, M41