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The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania


  • Căpuşneanu, Sorinel
  • Lepădatu, Gheorghe


This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical organization manner into one of a transversal type, as is that specific for the activity-based costing (ABC).

Suggested Citation

  • Căpuşneanu, Sorinel & Lepădatu, Gheorghe, 2008. "The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania," MPRA Paper 26916, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:26916

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    References listed on IDEAS

    1. Allen, Jim & van der Velden, Rolf, 2001. "Educational Mismatches versus Skill Mismatches: Effects on Wages, Job Satisfaction, and On-the-Job Search," Oxford Economic Papers, Oxford University Press, vol. 53(3), pages 434-452, July.
    2. Eijs P. van & Heijke H., 1996. "The Relation between the Wage, Job-related Training and the Quality of the Match between Occupations and the Types of Education," ROA Research Memorandum 003, Maastricht University, Research Centre for Education and the Labour Market (ROA).
    3. H. Battu & C. R. Belfield & P. J. Sloane, 1999. "Overeducation Among Graduates: a cohort view," Education Economics, Taylor & Francis Journals, vol. 7(1), pages 21-38.
    4. Vieira, José A. Cabral, 2005. "Skill mismatches and job satisfaction," Economics Letters, Elsevier, vol. 89(1), pages 39-47, October.
    5. Rannia Leontaridi & Peter Sloane, 2001. "Measuring The Quality Of Jobs," LoWER Working Papers wp7, AIAS, Amsterdam Institute for Advanced Labour Studies.
    6. Clark, Andrew E., 1997. "Job satisfaction and gender: Why are women so happy at work?," Labour Economics, Elsevier, vol. 4(4), pages 341-372, December.
    7. Francesca Sgobbi & Gian Carlo Cainarca, 2005. "Educational mismatch e skill mismatch: un'indagine empirica sui lavoratori italiani," QUADERNI DI ECONOMIA DEL LAVORO, FrancoAngeli Editore, vol. 2005(83-84), pages 57-82.
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    More about this item


    transversal organization; steel industry; principles; steering; performance;

    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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