Dinca, Marius Sorin; Dinca, Gheorghita - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 57 (2010) november, pp. 163-172
value measure, i.e. the Cash Value Added. Our purpose is to develop an instrument for the management of productive companies … assignment of capital costs to those products. By integrating the calculus of Cash Value Added in the ABC method we consider that …