Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania
This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC method worldwide is based. Four main stages of implementation of the ABC-system within the enterprises of the steel industry in Romania are proposed and the authors’conclusion in this respect is presented.
|Date of creation:||15 Dec 2008|
|Publication status:||Published in Metalurgia International 2 Special.XIII ((2008): pp. 12-17|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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