IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v1y2011i1p43-50.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.hrmars.com/admin/pics/502.pdf
    Download Restriction: no
    File URL: http://www.hrmars.com/admin/pics/502.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    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 / Editura Economica, 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 / Editura Economica, vol. 12(12(541)), pages 57-62, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
    2. Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," 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. 5(3), pages 139-148, July.
    3. Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.

    More about this item

    Keywords

    Activity-Based Costing; implementation; SME; principles; management accounting;
    All these keywords.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:1:y:2011:i:1:p:43-50. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.