Theoretical and Applied Economics
No. 9 / 2006 (504)
Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry
Universitatea ARTIFEX Bucuresti
Abstract. The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are the basis of management accounting and cost calculation through ABC method in Romania. There are established the role and implications of the processes, activities and cost objects on management accounting and cost calculation, in the attempt to classify the expenses which accomplish the production cost, accordingly to ABC method.
Keywords: process; activity; premises; activity-based costing; textile industry.
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Contents
- Empiric Study about the Mix Fiscal Policy – Economic Development
Alexandru Sergiu Ocnean
- New Optics in Analysis and Work Estimation of Abroad Romanian Citizens
Nita Dobrota
Mirela Ionela Aceleanu
- Innovation Policy in European Union
Marta-Christina Suciu
- Validation Techniques of the Intern Models for Credit Risk
Nicolae Dardac
Bogdan Moinescu
- The Financial Crisis between the XXth and XXIst Centuries and the Corporate Governance
Niculae Feleaga
- Romanian Capital Market Analysis in 2006. Perspectives for 2007
Gabriela Victoria Anghelache
- Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry
Sorinel Capusneanu
- Budgetary Policy and Seignorage
Liviu-Catalin Moraru
Corina-Ionela Dumitrescu
