IDENTIFICAREA CAUZELOR COSTURILOR LA S.C. „APULUM” S.A.,
                       ALBA IULIA /
      IDENTIFYING THE COST CAUSES AT S.C. “APULUM” SA
                        ALBA IULIA

           Prof. univ. dr. Sorin Briciu, Universitatea „1 Decembrie 1918”, Alba Iulia
              Drd. Florentina Sas, Universitatea „1 Decembrie 1918”, Alba Iulia

        Abstract: In this paper we reveal the importance of the method ABC in the determination of
the cost of the products and to the process of management. The method ABC allocates the indirect
costs to the products on a more real base than the volume of the production and it shows the
relationship between the overheads and the activities that determine them. This method takes into
account the factors that generate the costs, named cost-drivers. The method ABC can be applied in
the enterprises that have big overheads, a diversified production, a high cost of errors and many
competitors. This method is used by the cost management, the performance management, the
Activity Based Management and by the administration control.

       Keywords: ABC method, costs, factors that generate the costs.

       JEL Codes: D26, M41.