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Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania

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Listed:
  • Căpuşneanu, Sorinel/I
  • Lepădatu, Gheorghe/V

Abstract

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC method worldwide is based. Four main stages of implementation of the ABC-system within the enterprises of the steel industry in Romania are proposed and the authors’conclusion in this respect is presented.

Suggested Citation

  • Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008. "Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania," MPRA Paper 26917, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:26917
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    File URL: https://mpra.ub.uni-muenchen.de/26917/1/MPRA_paper_26917.pdf
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    1. Căpuşneanu, Sorinel & Lepădatu, Gheorghe, 2008. "The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania," MPRA Paper 26916, University Library of Munich, Germany.
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      More about this item

      Keywords

      Activity-Based Costing; steel industry; implementation; project; production.;
      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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