Research of the implementation factors of the ABC method in the steel industry of Romania
AbstractThis article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty studies about adopting or not adopting this method.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 26919.
Date of creation: 15 Aug 2009
Date of revision:
Publication status: Published in Metalurgia International No 8.XIV(20(2009): pp. 58-61
implementation factors; management accounting; organizational culture; Activity-Based Costing; reengineering.;
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