Man, Mariana and Boca (Rakos), Ileana Sorina and Căpuşneanu, Sorinel/I (2012): Abc method – guarantor of real costs in the mining extractive industry entities. Published in: Recent Researches in Business and Economics, Business and Economics Series No. 1 (3. July 2012): pp. 107-112.
Download (70kB) | Preview
The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the ABC method to the specifics of the entities in the mining and quarrying industry to the achievements made so far by various specialists, the authors of this article demonstrate the successful implementation of the ABC method in mining entities in Romania and the determination of the real costs. The documentation which was the basis of the study and comparison between applicative traditional method used and the ABC method applied is likely to prove the viability of the organization of the managerial accounting of mining extractive industry entities in Romania in order to increase their performances. The article ends with the conclusions of the authors concerning the enlargement of the successful implementation of the ABC method in mining extractive industry entities in Romania.
|Item Type:||MPRA Paper|
|Original Title:||Abc method – guarantor of real costs in the mining extractive industry entities|
|English Title:||Abc method – guarantor of real costs in the mining extractive industry entities|
|Keywords:||Activity-Based Costing; production cost; performances; mining industry; charcoal|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||Sorinel Capusneanu|
|Date Deposited:||12. Aug 2012 22:58|
|Last Modified:||12. Feb 2013 19:07|
 Buchanan D.J. and Woodley A.F.G. Colliery analysis: Functional costing as a planning tool, The Mining Engineer, March 1991, pp. 289–292.
 Călin O., Management accounting and cost calculation, Genicod Publishing House, Bucharest, 2002.
 Cokins G., Căpuşneanu S., Cost drivers. Evolution and benefits, Theoretical and Applied Economics, no. 8, 2010, p. 9.
 Falconer K.W., A Review and Cost Comparison of the Three Main Mining Methods of Underground Coal Mining in South Africa, M.Sc. dissertation, University of the Witwatersrand, Johannesburg, 1989.
 Lind G.H. Activity Based Costing: Challenging the way we cost underground coal mining systems, The Journal of the South African Institute of Mining and Metallurgy, 2001, pp. 77-82.
 Lind G.H. The Development of a Costing Framework to Compare Two Types of Underground Coal Mining Methods in a Typical South African Coal Mine for Use in Decision Making, M.Sc. project report dissertation, University of the Witwatersrand, Johannesburg, 1999.
 Man M., Streamlining of Management Accounting, Arves Publishing House, Economic Science Collection, Craiova, 2008.
 Marx C. An Activity Based Costing Approach to Fall of Mine Accidents in a South African Gold Mine, M.B.A. project report, Potchefstroom University, Potchefstroom, 1996.
 Wilson S., Life cycle costing using the CASALCC and strategy assessment model, URL address: www.taa.com.au/lcc_seminar.htm, 21 May 1999.