Căpuşneanu, Sorinel/I and Topor, Dan and Rof, Letiţia Maria (2011): General implementation stages of the ABC method in the Small and Medium-Sized Enterprises. Published in: International Journal of Academic Research in Accounting, Finance and Management Sciences , Vol. 1, No. 1 (15. November 2011): pp. 43-50.
Download (197kB) | Preview
This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision-making entities. Emphasis is placed on the analysis type implementation issues: financial, behavioral, technical, informational, managerial, also performance and ownership. Also are proposed and shown the specific implementation stages of the ABC method adapted to small and medium-sized enterprises in Romania. To facilitate understanding of the ABC method implementation in small and medium-sized enterprises in Romania, have been submitted questions whose answers are accompanied by actions designed to enlighten all those involved in the implementation process. The article ends with the results of implementing the ABC method by internationally renowned experts and the author's conclusions about the stages of implementation of the ABC method in small and medium-sized enterprises in Romania. Author's vision is intertwined with visions of managerial accounting specialists offering a wide scope and successful implementation of the ABC method in small and medium-sized enterprises in Romania.
|Item Type:||MPRA Paper|
|Original Title:||General implementation stages of the ABC method in the Small and Medium-Sized Enterprises|
|English Title:||General implementation stages of the ABC method in the Small and Medium-Sized Enterprises|
|Keywords:||Activity-Based Costing; implementation; SME; principles; management accounting|
|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
|Depositing User:||Sorinel Capusneanu|
|Date Deposited:||27. Jan 2012 21:28|
|Last Modified:||15. Feb 2013 23:55|
1. Anghelache C., Căpuşneanu S., Barbu C.M. (2009). Analysis over critical issues of implementation or non-implementation of the ABC method in Romania, Theoretical and Applied Economics, no. 12, pp. 57-62.
2. Briciu S. (2006). Management accounting. Theoretical and practical aspects, Economica Publishing House, Bucharest.
3. Briciu S., Căpuşneanu S., Rof L.M., Topor D. (2010). Accounting and management control. Entity performance assessment tools, Aeternitas Publishing House, Alba Iulia.
4. Căpuşneanu S., Cokins G., Barbu C.M. (2011). The importance of Activity-Based Costing method (ABC) in Romania’s business environment changes, Proceedings of “The Annual International Conference in Economics, Informatics and Communications Field”, the 20th-21st of May 2011, The Centre of Applied Economics Researches, Câmpulung Muscel, Romania, pp. 142-147.
5. Căpuşneanu S. (2008). Elements of cost management, Economica Publishing House, Bucharest.
6. Cokins G., Căpuşneanu S. (2010) Cost drivers. Evolution and benefits, Theoretical and Applied Economics, No. 8/2010.
7. Cokins G. (1996). Activity–Based Cost Management–Making it work. A manager’s guide to implementing and sustaining an effective ABC system, 1996.
8. Shields, M.D., McEwen M.A. (1996). Implementing Activity-Based Costing Systems Successfully, Journal of Cost Management.