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Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania


  • Sorin Briciu

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)

  • Dan Ioan Topor

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)

  • Sorinel Capusneanu

    (‘Dimitrie Cantemir‘ Christian University Bucharest Romania)


ABSTRACT. This article highlights the authors attempt to identify modern cost calculation methodsand appropriate performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine sector in Romania. Identifying methods andtools for performance measurement are based on an analysis of a representative sample ofspecialists from the economic entities from wine sector in Romania. The article is littered withempirical studies designed to highlight the performance of the economic entities from the winesector based on using the integrated methods such as Activity Based Costing (ABC) method andBalance Scorecard (BS) method. All the results obtained based on the specific methodology of themethods studied are analyzed by the authors. The article ends with the conclusions of the authorson using integrated methods for measuring performance in the entities from the wine sector inRomania.

Suggested Citation

  • Sorin Briciu & Dan Ioan Topor & Sorinel Capusneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.
  • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:2

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    References listed on IDEAS

    1. Chenhall, Robert H. & Langfield-Smith, Kim, 2007. "Multiple Perspectives of Performance Measures," European Management Journal, Elsevier, vol. 25(4), pages 266-282, August.
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    More about this item


    Activity-Based Costing; Balanced Scorecard; performance; strategic managerial accounting; nonfinancial indicators;

    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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