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Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive

Author

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  • Căpuşneanu, Sorinel/I
  • Boca (Rakos), Ileana Sorina
  • Barbu, Cristian Marian

Abstract

This article aims to emphasis the importance of dashboard in monitoring and measuring the performances of entities within mining extractive industry of Romania. Having regard to the stage of the researches carried out in the specialty literature regarding the implementation of ABC method to the peculiarity of entities within mining extractive industry and up to the achievements made at present by various professionals, the authors of this article demonstrate the utility of dashboard in monitoring and measuring the performances of mining entities of Romania and of making decisions based on information provided by it. The main tool underlying the elaboration of dashboard was presented, namely the results account as accounting synthesis document of managerial accounting. The article ends with the conclusions of authors with a view to advantages and importance of using the dashboard of ABC method within the entities of mining extractive industry of Romania.

Suggested Citation

  • Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:45948
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    File URL: https://mpra.ub.uni-muenchen.de/45948/1/MPRA_paper_45948.pdf
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    References listed on IDEAS

    as
    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. Sorin Briciu & Sorinel Capusneanu & Dan Ioan Topor & Cristian-Marian Barbu & Anamaria Tepes-Bobescu, 2015. "Performance Analysis Of An Entity From Construction Sector Using Dashboard," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 74-83, December.

    More about this item

    Keywords

    Activity-Based Costing; dashboard; performances; results account; mining industry;

    JEL classification:

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

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