Theoretical and Applied Economics
No. 11 / 2008 (528)
An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method
Sorinel Capusneanu
Artifex University, Bucharest
Irina-Alina Preda
Tzar Metalcom SRL, Bucharest
Artifex University, Bucharest
Irina-Alina Preda
Tzar Metalcom SRL, Bucharest
Abstract. In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania.
Keywords: Activity-Based Costing (ABC); general accounting plan; cost accounting; methodological steps; dissociated organization.
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Contents
Marin Dinu
- Towards a Comprehensive Policy on Entrepreneurship Education in the European Higher Education
Mihai Korka
Olav Spilling
- The Labour Mobility in the European Union: Economic and Social Determinants
Liana Son
Ioan Talpos
Ciprian Sipos
- The Impact of Trades on Daily Volatility: an Empirical Study for Romanian Financial Investments Funds
Bogdan Negrea
Lucian Tatu
Andreea Stoian
- Application of Discriminant Analysis on Romanian Insurance Market
Constantin Anghelache
Dan Armeanu
- Environment Protection and Implementation of its Policies in Romania
Marieta Stanciu
Carmen Puiu
- An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation
to the Activity-Based Costing (ABC) Method
Sorinel Capusneanu
Irina-Alina Preda
- Productivity and Performance through Marketing Planning
Elena Enache
Cristian Morozan
