ISSN: 2222-6990
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This paper presents a modality of control and cost analysis based on the results account of ActivityBased Costing method. The results account model and situations for determining deviations are
presented based on the purpose, composition and classification in the existing literature. There are
presented the statements for determining costs deviations resulting from their control and analysis
in terms of pilot indicators, all highlighted by a case study application. The article ends with the
authors' conclusions about the advantages of these syntheses accounting statements specific to ABC
method and using it as a main source of rapid and accurate decision-making for the management at
interentity level.
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