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Evolution And Performance Analysis For Wine Entities In Romania

Author

Listed:
  • Dan Topor
  • Sorinel CăpuÅŸneanu
  • Alina PuÅ£an

Abstract

The article aims to highlight the evolution of wine entities in Romania and their performance. Given the state of research conducted in the literature on performance measurement and analysis of the entities from wine sector and the achievements of specialists, the authors of this article demonstrates the importance of using the method of variable costs in terms of its specific indicators and making any decisions based on information provided by them. The article ends with the authors' conclusions about the benefits and importance of using direct-costing method in monitoring and measurement of performance in wine entities in Romania.

Suggested Citation

  • Dan Topor & Sorinel CăpuÅŸneanu & Alina PuÅ£an, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.
    • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:9
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    References listed on IDEAS

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    1. Sorin Briciu, 2008. "Variable And Fixed Costs In Company Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-14.
    2. Mukul Pal & Ioan Alin Nistor, 2011. "Time Duration Decay In Romanian Capital Markets," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(558)(su), pages 641-646, July.
    3. Ioan Alin Néstor & Viorela Ligia Văidean, 2010. "Econometric Modeling Of Romania'S Public Healthcare Expenses - County Panel Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-45.
    4. Dan Topor & Ioana Dorin & Alina Puţan, 2011. "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-15.
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    Citations

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    Cited by:

    1. Iulian Bogdan Dobra & Florina Laura Sandru, 2016. "Analytical Overview on the Romanian Dairy Market in the Context of Economic Changes," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(4), pages 172-186, December.
    2. Sorin Briciu & Dan Ioan Topor & Sorinel Căpuşneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.

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    More about this item

    Keywords

    Performance; fixed expenses; variable expenses; decision; direct-costing;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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