MANEA, Delia; BARBU, Mircea - In: Review of General Management 15 (2012) 1, pp. 212-220
structure was affected, so that the largest share of the production cost is held by the indirect cost. Traditional management … accounting and cost calculation methods allocate indirect cost based on an item which serves as a criterion, key or core … distribution. The allocation of indirect cost has the disadvantage of an arbitrary distribution, depending on some basis …