Decisions Based on Synthesis Documents Information of the ABC (Activity-Based Costing) Method

Abstract

This article presents the synthesis documents specific to the Activity-Based Costing (ABC) method, based on their definition, composition and typology. The article describes the defining elements of the synthesis documents in their capacity of instruments for measuring and monitoring the performance of an entity and the role of these instruments in the formation of a "general dashboard". The dashboard allows visualization of overall trends tracked by the entity and helps managers in making appropriate decisions. The article ends with the authors' conclusions about the benefits of these synthesis documents, specifically to the ABC method, in their use as the main source for correct and timely management decisions.