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Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania


Author Info

  • Constantin Anghelache

    (The Bucharest Academy of Economic Studies)

  • Sorinel Cãpusneanu

    (Artifex University, Bucharest)

  • Cristian-Marian Barbu

    (Artifex University, Bucharest)


This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing (ABC) method in Romania. There are highlighted the specialists views in the field opinions and own point of view of the authors regarding informational, technical, behavioral, financial, managerial, property and competitive issues regarding implementation or non-implementation of the ABC method in Romania.

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Bibliographic Info

Article provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.

Volume (Year): 12(541) (2009)
Issue (Month): 12(541) (December)
Pages: 57-62

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Handle: RePEc:agr:journl:v:12(541):y:2009:i:12(541):p:57-62

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Related research

Keywords: Activity-Based Costing; inductors cost; performance; competitiveness; management.;


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Cited by:
  1. Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011. "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper 36218, University Library of Munich, Germany.


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