The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania

Căpuşneanu, Sorinel and Lepădatu, Gheorghe (2008): The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania. Published in: Metalurgia International , Vol. XIII (, No. 10 (15 October 2008): pp. 78-80.

Abstract

This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical organization manner into one of a transversal type, as is that specific for the activity-based costing (ABC).

• Item Type: MPRA Paper
• Language: English
• Keywords: transversal organization; steel industry; principles; steering; performance
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics

References

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2. Douglas T.Hicks (1999). Activity – Based Costing. Making it work for small and mid-sized companies, Second Edition, USA.

3. L.Ravignon, P.L.Bescos, M.Joalland, S.Le Bourgeois, A.Maléjac (2003). Méthode ABC/ABM, Ed. d’Organisation, Paris.