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An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method

Author

Listed:
  • Sorinel Capusneanu

    (Artifex University, Bucharest)

  • Irina-Alina Preda

    (Tzar Metalcom SRL, Bucharest)

Abstract

In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania.

Suggested Citation

  • Sorinel Capusneanu & Irina-Alina Preda, 2008. "An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 11(11(528)), pages 71-78, November.
    • Handle: RePEc:agr:journl:v:11(528):y:2008:i:11(528):p:71-78
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