Εφαρμογή της μεθόδου κοστολόγησης abc στις επιχειρήσεις
Applying the abc costing method to businesses
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Keywords
Κοστολόγηση ; Στατιστική ανάλυση ; Επιχειρήσεις ; Κοστολόγηση ανά δραστηριότητα ; ABC (Σύστημα κοστολόγησης)Abstract
According to what will be mentioned and discussed in the following pages of the postgraduate thesis, it would be said that the main purpose of this dissertation refers to the collection, evaluation and discussion of the data that are placed in the analysis of the information about the adoption and operation of the ABC Costing Method in business and particularly for the oil and food products produced in the business of ELAIS in Athens.
Therefore, and in order for this work to be considered as a correct and effective one with regard to the items under consideration, it is divided into four (4) chapters, where the Chapter 1 is being referred to the Meaning and Characteristics of the Costing Methods for products in Businesses in our days, Chapter 2 is concerned to the ABC Costing Method in business, Chapter 3 refers to the Research Methodology and Chapter 4 refers to the presentation of the Research Results of the Study.