Calculations in Managerial Accounting

Nowadays, managers like to use various tools in order to support the management processes. Cost calculations represent one of value management tools. They are also the oldest and most used tool. However, they are constantly evolving in order to reflect current business environment conditions. Cost calculations are used, to large extent, by managerial accounting. Managerial accounting replaces traditional cost calculation methods by more progressive ones. This paper deals with the ABC calculation and especially with benefits that it offers to management compared with traditional cost calculation methods.