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
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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Contents
Marin Dinu
- The Security of the Dynamic Systems
Sergiu Medar
Adriean Pârlog
- Substantiating the Incurred but not Reported Reserve
Georgeta Vintilã
Daniel Armeanu
- On the Dynamic Relationships between the Non-profit and Public Providers of Welfare Services in European Union
DomeNico Raguseo
Helena Kuvíková
- Reconfiguring the Financial Markets
Ion Bucur
- The Play Element and Marketing Policies
Elena Enache
Ionel Tãlpãu
- Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania
Constantin Anghelache
Sorinel Cãpusneanu
Cristian-Marian Barbu
