Theoretical and Applied Economics
No. 8 / 2010 (549)
Cost Drivers. Evolution and Benefits
SAS Institute Inc., Cary, North Carolina, USA
Sorinel CĂPUŞNEANU
Artifex University, Bucharest
Abstract. The purpose of this article is to capture the evolution of applying cost drivers in calculating costs since their initial occurrence until the present times. There are different conceptual approaches of cost drivers, and new insights from applying cost modeling techniques from the Activity-Based Costing method (ABC). The article looks at the typology, criteria for selection of cost drivers and their benefits. The cost allocation method is also presented with specific steps corresponding to the ABC calculation method. In the end, the authors conclusions on the benefits of cost drivers are presented.
Contents
Cost Drivers. Evolution and Benefits
Entrepreneurial Perceptions and Activity – Differences and Similarities in Four Eastern European Countries
Controversies Regarding the Corporate Tax Harmonization Trend in the European Union
The Effects of Tax Competition
Public Debt Evolution in the Eurozone and the Need of Policy Coordination
The Impact of Welfare State to Labour Market. European Submodels Differences
The Impact of the Culture on the International Negociations: An Analysis Based on Contextual Comparaisons
Model for the Analysis of the Company Performance