Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania

Căpuşneanu, Sorinel/I and Lepădatu, Gheorghe/V (2008): Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania. Published in: Metalurgia International , Vol. XIII (, No. 2 Special (15 December 2008): pp. 12-17.

Abstract

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC method worldwide is based. Four main stages of implementation of the ABC-system within the enterprises of the steel industry in Romania are proposed and the authors’conclusion in this respect is presented.

• Item Type: MPRA Paper
• Language: English
• Keywords: Activity-Based Costing; steel industry; implementation; project; production.
• 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

[1] ABC Project – generic term established by the team that surveys the implementation of the ABC method.

[2] sharing –concept used in American literature to describe the manner of distribution among the members of a community.

[3] IMA – Institute of Management Accountants.

[4] Căpuşneanu Sorinel, Lepădatu V. Gheorghe, „The ABC Method (Activity-Based Costing) and the Transversal Organization of Enterprises in the Steel Industry of Romania”, Metalurgia Internaţional, no. 10/2008, Editura ştiinţifică Publishing House F.M.R., pp. 78-80.

[5] Gary Cokins – Activity-Based Cost Management – Making it work – A manager’s guide to implementing and sustaining an effective ABC system, The McGraw-Hill Companies, Inc., 1996, pp.134-137.