Căpuşneanu, Sorinel/I and Cokins, Gary and Barbu, Cristian Marian (2011): The importance of activity-based costing method (ABC) In Romania's business environment changes. Published in: Proceedings of “The Annual International Conference in Economics, Informatics and Communications Field , Vol. Procee, (21. May 2011): pp. 142-147.
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The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors' conclusions about the changes of the ABC method in the Romanian’s business environment.
|Item Type:||MPRA Paper|
|Original Title:||The importance of activity-based costing method (ABC) In Romania's business environment changes|
|English Title:||The Importance Of Activity-Based Costing Method (ABC) In Romania's Business Environment Changes|
|Keywords:||Activity-Based Costing; management accounting; entity; implementation; business environment|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting
M - Business Administration and Business Economics; Marketing; Accounting > M2 - Business Economics > M21 - Business Economics
|Depositing User:||Sorinel Capusneanu|
|Date Deposited:||03. Sep 2011 19:20|
|Last Modified:||12. Feb 2013 10:41|
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3. Cokins G., (2001), Activity-Based Cost Management: An Executive’s Guide, Wiley.