IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2012i14p9.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1420122/09.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. Mukul Pal & Ioan Alin Nistor, 2011. "Time Duration Decay In Romanian Capital Markets," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(5(558)(su), pages 641-646, July.
    4. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sorin Romulus Berinde & Adrian GroÅŸanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
    2. Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011. "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," 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(2), pages 56-66, December.
    3. Alina Puţan & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
    4. Ioan E. Nistor & Daniela-Rodica Popescu, 2013. "Romanian SMEs Financing Options: An Empirical Analysis," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15), pages 12-21, December.
    5. Alexandra Delia Bugnariu & Cristina Didea (Castrase) & Ion Cozma, 2022. "Research On The Evolution Of Costs Associated With Covid-19 Of A Company From The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 41-50, April.
    6. 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.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2012:i:14:p:9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.