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Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania

Author

Listed:
  • Sorin Briciu
  • Dan Ioan Topor
  • Sorinel CăpuÅŸneanu

Abstract

This article highlights the authors attempt to identify modern cost calculation methods and appropriate performance measurement tools and their integration in order to improve the performance of the economic entities from the wine sector in Romania. Identifying methods and tools for performance measurement are based on an analysis of a representative sample of specialists from the economic entities from wine sector in Romania. The article is littered with empirical studies designed to highlight the performance of the economic entities from the wine sector based on using the integrated methods such as Activity Based Costing (ABC) method and Balance Scorecard (BS) method. All the results obtained based on the specific methodology of the methods studied are analyzed by the authors. The article ends with the conclusions of the authors on using integrated methods for measuring performance in the entities from the wine sector in Romania.

Suggested Citation

  • Sorin Briciu & Dan Ioan Topor & Sorinel CăpuÅŸneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.
    • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:2
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/02.pdf
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    References listed on IDEAS

    as
    1. Robert S. Kaplan, 2010. "Conceptual Foundations of the Balanced Scorecard," Harvard Business School Working Papers 10-074, Harvard Business School.
    2. Chenhall, Robert H. & Langfield-Smith, Kim, 2007. "Multiple Perspectives of Performance Measures," European Management Journal, Elsevier, vol. 25(4), pages 266-282, August.
    3. Dan Topor & Sorinel Căpuşneanu & Alina Puţan, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Activity-Based Costing; Balanced Scorecard; performance; strategic managerial accounting; non financial indicators;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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