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Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing

Author

Listed:
  • Letitia-Maria Rof
  • Sorinel Capusneanu

Abstract

This article highlights the increasing performances as result of implementation stages of the ActivityBased Costing in the companies operating in the energy sector in Romania. There are presented some aspects of the usefulness of applying the Activity-Based Costing in the energy sector and the advantages it offers compared to traditional costing. There are also outlined the steps for applying the Activity-Based Costing and its implementation in the largest hydropower producer in Romania. The article concludes with the implementation results of Activity-Based Costing and the authors’ conclusions on the usefulness of its application for increasing performances within specific energy companies.

Suggested Citation

  • Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," 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. 5(3), pages 139-148, July.
    • Handle: RePEc:hur:ijaraf:v:5:y:2015:i:3:p:139-148
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/666 is not listed on IDEAS
    2. Gary COKINS & Sorinel CĂPUŞNEANU, 2010. "Cost Drivers. Evolution and Benefits," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 8(9(549)), pages 7-16, August.
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    Cited by:

    1. Janusz Nesterak & Marta Kołodziej-Hajdo & Michał J. Kowalski, 2023. "Controlling in the Process of Development of the Energy and Heating Sector Based on Research of Enterprises Operating in Poland," Energies, MDPI, vol. 16(2), pages 1-30, January.

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    More about this item

    Keywords

    Activity-Based Costing; implementation; energy sector; costs; global method; performance; cost drivers; information;
    All these keywords.

    JEL classification:

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

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