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Theoretical and Applied Economics
No. 12 / 2009 (541)

Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania

Constantin Anghelache
The Bucharest Academy of Economic Studies
Sorinel Cãpusneanu
Artifex University, Bucharest
Cristian-Marian Barbu
Artifex University, Bucharest

Abstract. This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing (ABC) method in Romania. There are highlighted the specialists views in the field opinions and own point of view of the authors regarding informational, technical, behavioral, financial, managerial, property and competitive issues regarding implementation or non-implementation of the ABC method in Romania.

Keywords: Activity-Based Costing; inductors cost; performance; competitiveness; management.

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