Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania
AbstractThis 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 InfoArticle 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)
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Activity-Based Costing; inductors cost; performance; competitiveness; management.;
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- Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011.
"General implementation stages of the ABC method in the Small and Medium-Sized Enterprises,"
36218, University Library of Munich, Germany.
- Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.
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