Abstrakt:
The goal of almost every enterprise is to make precise products' cost calculations. Modern management methods fulfill this requirement by offering tools for cost minimalisation in order to increase the profit. One of the effective method is Activity Nased Costing/Management (ABC/M). This approach is suitable for the enterprises of any size and branch. ABC method is suitable for both kinds of enterprises: Those not using any modern management approaches and for those with sophisticated cost management systems.
