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General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises

Author

Listed:
  • Sorinel Capusneanu

    () (Dimitrie Cantemir Christian University)

  • Dan Topor

    () (1 Decembrie 1918 University)

  • Letitia-Maria Rof

    () (1 Decembrie 1918 University)

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.

Suggested Citation

  • Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.
  • Handle: RePEc:hur:ijaraf:v:1:y:2011:i:1:p:43-50
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    References listed on IDEAS

    as
    1. Gary COKINS & Sorinel CĂPUŞNEANU, 2010. "Cost Drivers. Evolution and Benefits," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(9(549)), pages 7-16, August.
    2. 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, vol. 12(12(541)), pages 57-62, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

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

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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