The importance of activity-based costing method (ABC) In Romania's business environment changes

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.

Abstract

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
• Language: English
• Keywords: Activity-Based Costing; management accounting; entity; implementation; business environment
• 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. Căpuşneanu S. (2009), Elements of cost management, Economic Publishing House, Bucharest.

3. Cokins G., (2001), Activity-Based Cost Management: An Executive’s Guide, Wiley.