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The importance of activity-based costing method (ABC) In Romania's business environment changes

Author

Listed:
  • Căpuşneanu, Sorinel/I
  • Cokins, Gary
  • Barbu, Cristian Marian

Abstract

The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors' conclusions about the changes of the ABC method in the Romanian’s business environment.

Suggested Citation

  • Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian, 2011. "The importance of activity-based costing method (ABC) In Romania's business environment changes," MPRA Paper 33152, University Library of Munich, Germany, revised 15 May 2011.
    • Handle: RePEc:pra:mprapa:33152
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    File URL: https://mpra.ub.uni-muenchen.de/33152/1/MPRA_paper_33152.pdf
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    More about this item

    Keywords

    Activity-Based Costing; management accounting; entity; implementation; business environment;
    All these keywords.

    JEL classification:

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

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