This chapter is concerned with the ‘new’ world of information technology and knowledge intensity. This is a world marked by big investments in R&D, different cost structures and significantly changed demand conditions. You should read this chapter in conjunction with Chapter 19, which deals...

Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers and constitutes a powerful costing model...

The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the...

This article aims to emphasis the importance of dashboard in monitoring and measuring the performances of entities within mining extractive industry of Romania. Having regard to the stage of the researches carried out in the specialty literature regarding the implementation of ABC method to the...

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the...

This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the...

This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method. Thus, the ABM method becomes an important tool of...

This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty...

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC...

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...