Application of Activity-Based Costing (Abc) in Accounting for Urban Improvement Services and Determining Their Costs

This article examines the theoretical and practical aspects of applying the Activity-Based Costing (ABC) method to cost accounting and cost determination in organisations providing urban improvement services. The study highlights the potential of the ABC method to improve the accuracy of service cost calculations, facilitate the systematic and economically justified allocation of indirect costs, and provide reliable accounting information to support informed managerial decision-making.