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Research of the implementation factors of the ABC method in the steel industry of Romania

Author

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  • Căpuşneanu, Sorinel/I

Abstract

This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty studies about adopting or not adopting this method.

Suggested Citation

  • Căpuşneanu, Sorinel/I, 2009. "Research of the implementation factors of the ABC method in the steel industry of Romania," MPRA Paper 26919, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:26919
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    File URL: https://mpra.ub.uni-muenchen.de/26919/1/MPRA_paper_26919.pdf
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    More about this item

    Keywords

    implementation factors; management accounting; organizational culture; Activity-Based Costing; reengineering.;

    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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