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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.

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File URL: http://mpra.ub.uni-muenchen.de/40617/1/MPRA_paper_40617.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 40617.

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Date of creation: 03 Jul 2012
Date of revision: 03 Jul 2012
Handle: RePEc:pra:mprapa:40617
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  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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