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Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania

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Author Info

  • Sorinel Capusneanu

    ()
    (Dimitrie Cantemir Christian University)

  • Ileana Sorina (Rakos) Boca

    ()
    (Valahia University)

  • Cristian-Marian Barbu

    ()
    (Artifex University)

  • Letitia-Maria Rof

    ()
    (1 Decembrie 1918 University)

  • Dan Topor

    ()
    (1 Decembrie 1918 University)

Abstract

The article aims to emphasize the importance of the Activity-Based Budgeting (ABB) implementation within the entities in the mining industry of Romania. Taking into account the stage of the research carried out in the literature regarding the implementation of the ABB method to the specific of the entities within the mining extractive industry and up to the current performances of various specialists, the authors of this article demonstrate the usefulness of the Activity-Based Budgeting method in the management, coordination and harmonization of the activities of the entities within the mining extractive industry in Romania and of the substantiation of decisions based on the information supplied by this method. The steps of implementation taken within Lupeni Mining Exploitation were presented. The article ends with the conclusions of the authors regarding the advantages and the importance of the implementation of the ABB method within the entities in the Romanian mining industry.

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File URL: http://www.hrmars.com/admin/pics/1409.pdf
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Bibliographic Info

Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

Volume (Year): 3 (2013)
Issue (Month): 1 (January)
Pages: 26-34

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Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:26-34

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Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal

Related research

Keywords: Activity-Based Budgeting; processes; performances; mining industry; reporting;

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  1. Michela Arnaboldi & Irvine Lapsley, 2004. "Modern Costing Innovations and Legitimation: A Health Care Study," Abacus, Accounting Foundation, University of Sydney, vol. 40(1), pages 1-20.
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