Our objective is to present a valid and reasoned opinion on the contribution of a modern method of costing calculation that is ABC method (Activity Based Costing), in managerial accounting. ABC method is a methodological approach of "refining" the system costs, which puts the concept of activity at the centre of cost issue. In the first part of this scientific approach there are mentioned the main causes that have led to this method, there are considered the objectives and requirements that it must respond to, so that in the last part to insist on the phased implementation approach of the ABC method in the entity. With no intention to exhaust these topic boundaries, I will conclude with a series of conclusions about the limits and innovations made by the ABC method, leaving the way open for new research in the field.

activity-based costing method, cost driver, activity, limits, benefits

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