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General implementation stages of the ABC method in the Small and Medium-Sized Enterprises

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  • Căpuşneanu, Sorinel/I
  • Topor, Dan
  • Rof, Letiţia Maria

Abstract

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision-making entities. Emphasis is placed on the analysis type implementation issues: financial, behavioral, technical, informational, managerial, also performance and ownership. Also are proposed and shown the specific implementation stages of the ABC method adapted to small and medium-sized enterprises in Romania. To facilitate understanding of the ABC method implementation in small and medium-sized enterprises in Romania, have been submitted questions whose answers are accompanied by actions designed to enlighten all those involved in the implementation process. The article ends with the results of implementing the ABC method by internationally renowned experts and the author's conclusions about the stages of implementation of the ABC method in small and medium-sized enterprises in Romania. Author's vision is intertwined with visions of managerial accounting specialists offering a wide scope and successful implementation of the ABC method in small and medium-sized enterprises in Romania.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 36218.

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Date of creation: 15 Nov 2011
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Publication status: Published in International Journal of Academic Research in Accounting, Finance and Management Sciences 1.1(2011): pp. 43-50
Handle: RePEc:pra:mprapa:36218

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Keywords: Activity-Based Costing; implementation; SME; principles; management accounting;

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  1. Constantin Anghelache & Sorinel Cãpusneanu & Cristian-Marian Barbu, 2009. "Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(541)), pages 57-62, December.
  2. Gary COKINS & Sorinel CĂPUŞNEANU, 2010. "Cost Drivers. Evolution and Benefits," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(9(549)), pages 7-16, August.
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