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ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry

Author

Listed:
  • Dan Ioan Topor
  • Sorinel Capusneanu
  • Dana Maria Constantin
  • Cristian Marian Barbu
  • Ileana Sorina Rakos

Abstract

The purpose of this article lies in demonstrating the effectiveness of four connection methods ABB-ABC-ABE-ABM conducive to successful implementation and improving the performance of an economic entity. The objectives of this study are focused on: (1) the application of ABB-ABC-ABE-ABM within an economic entity within the energetic industry and (2) highlighting performances, including environmental performance. In the framework of this article the contributions are brought by the mix of methods on the national and international level, namely the modalities and stages of their specific within an economic entity. Environmental components are addressed within the mix of economic entity methods used, their benefits and limitations. Based on case study prepared by the authors, the results of applied methods mix to improve environmental performance within the surveyed entity are presented. The article ends with the conclusions of the authors related to the efficiency of the use of the ABB-ABM-ABC-ABE for improving performance, including environmental performance within the surveyed entity.

Suggested Citation

  • Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.
    • Handle: RePEc:mth:bmh888:v:5:y:2017:i:2:p:36-48
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    File URL: http://www.macrothink.org/journal/index.php/bmh/article/view/12169
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    References listed on IDEAS

    as
    1. Roger L. Burritt, 2002. "Environmental reporting in Australia: current practices and issues for the future," Business Strategy and the Environment, Wiley Blackwell, vol. 11(6), pages 391-406, November.
    2. Sorinel CĂPUŞNEANU & Dana-Maria MARTINESCU, 2010. "Convergence of ABC and ABM Principles – Guarantee of a Performant Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 10(10(551)), pages 93-102, October.
    3. Gary COKINS & Sorinel CĂPUŞNEANU, 2011. "Sustaining an Effective ABC-ABM System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(555)), pages 47-58, February.
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    Cited by:

    1. Mihaela (Åžtefan) HINT, 2021. "Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-5.

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    More about this item

    Keywords

    ABC; ABB; ABM; ABE; Emissions; Performance;
    All these keywords.

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