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Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania

Author

Listed:
  • Constantin Anghelache

    (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.

Suggested Citation

  • Constantin Anghelache & Sorinel Cãpusneanu & Cristian-Marian Barbu, 2009. "Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 12(12(541)), pages 57-62, December.
    • Handle: RePEc:agr:journl:v:12(541):y:2009:i:12(541):p:57-62
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    Cited by:

    1. Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.

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