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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

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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