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


  • 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.

Suggested Citation

  • 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.
  • Handle: RePEc:pra:mprapa:40617

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    References listed on IDEAS

    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.
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    Cited by:

    1. Sorinel Capusneanu & Dan Ioan Topor & Ileana – Sorina Rakos & Corina Ducu & Anamaria Tepes-Bobescu, 2016. "Improving Performances By Using Cost Controlling In The Mining Industry Entities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 98-108, June.

    More about this item


    Activity-Based Costing; production cost; performances; mining industry; charcoal;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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