17-25

• Δημητρόπουλος, Παναγιώτης Ε.

Costing systems in recent years have shown a significant development and activity-based costing (ABC) specifically has been considered as a major contribution to cost management, particularly in service businesses. The sport sector is composed to a great extent of service functions, yet considerably less have been reported of the use of activity based costing to support cost management in sport organizations. Since the power of information becomes continuously crucial for the implementation of effective business administration, the traditional methods of cost measurement proved insufficient on this issue, leading to the invention of ABC. The aim of this paper is twofold. First of all we want to present the main theoretical background of ABC and its substantiated benefits, and secondly to present some practical steps for the implementation of ABC in sport organizations.

• Economics and Business

• Αθλητισμός

activity-based costing, activity-based management, costing services, sport organizations, cost accounting, management accounting

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