The traditional cost accounting approach rests on the simple operation of division, where the most dominant costs are the cost of direct labor and the cost of direct material, while indirect costs account for a relatively small share of total costs. In institucions recording larger shares of indirect costs in total costs, this approach might give an inaccurate and unrealistic picture. In modern conditions production and provision of service, globalization, market segmentation and emergence of new technologies, the number of institucions recording larger shares of indirect costs is constantly growing. The ABC (Activity Based Costing) cost accounting method has been created as an answer to the problems experienced in using traditional methods. It gives a more objective picture of indirect cost distribution, it strives to ensure that the costs are distributed among their respective owners as precisely as possible. It therefore, provides much better cost informations, used by the menagement at various decision making levels, compared to traditional methods.

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