IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Abc method – guarantor of real costs in the mining extractive industry entities

Listed author(s):
  • Man, Mariana
  • Boca (Rakos), Ileana Sorina
  • Căpuşneanu, Sorinel/I

The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the ABC method to the specifics of the entities in the mining and quarrying industry to the achievements made so far by various specialists, the authors of this article demonstrate the successful implementation of the ABC method in mining entities in Romania and the determination of the real costs. The documentation which was the basis of the study and comparison between applicative traditional method used and the ABC method applied is likely to prove the viability of the organization of the managerial accounting of mining extractive industry entities in Romania in order to increase their performances. The article ends with the conclusions of the authors concerning the enlargement of the successful implementation of the ABC method in mining extractive industry entities in Romania.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
File Function: original version
Download Restriction: no

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 40617.

in new window

Date of creation: 03 Jul 2012
Date of revision: 03 Jul 2012
Publication status: Published in Recent Researches in Business and Economics, Business and Economics Series 1 (2012): pp. 107-112
Handle: RePEc:pra:mprapa:40617
Contact details of provider: Postal:
Ludwigstraße 33, D-80539 Munich, Germany

Phone: +49-(0)89-2180-2459
Fax: +49-(0)89-2180-992459
Web page:

More information through EDIRC

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

in new window

  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.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:40617. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.