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Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive

Căpuşneanu, Sorinel; I; Boca; Sorina, Ileana; Barbu, … - Volkswirtschaftliche Fakultät, … - 2012

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...

Persistent link: https://www.econbiz.de/10011260710

The results account of the ABC method. The main source of underlining the performances of an entity

Briciu, Sorin; Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2011

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...

Persistent link: https://www.econbiz.de/10009328117

General implementation stages of the ABC method in the Small and Medium-Sized Enterprises

Căpuşneanu, Sorinel; I; Topor, Dan; Rof, Letiţia Maria - Volkswirtschaftliche Fakultät, … - 2011

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC...

Persistent link: https://www.econbiz.de/10009647280

The role of management accounting in providing Information for making decision within an entity

Topor, Dan Ioan; Puţan, Alina; Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2011

The scope of this research paper is to obtain information through management accounting and cost calculation, information that helps on developing the best decisions at the level of an organization. We used as an example a case study from the manufacturing industry which helped us to better...

Persistent link: https://www.econbiz.de/10009647375

Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

Căpuşneanu, Sorinel; I; Barbu, Cristian Marian - Volkswirtschaftliche Fakultät, … - 2011

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...

Persistent link: https://www.econbiz.de/10009369627

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

Căpuşneanu, Sorinel; I; Cokins, Gary; Barbu, Cristian … - Volkswirtschaftliche Fakultät, … - 2011

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...

Persistent link: https://www.econbiz.de/10009278275

Itinerary implementation of an environmental management system and its benefits

Căpuşneanu, Sorinel; I; G; Martinescu; Maria, Dana - Volkswirtschaftliche Fakultät, … - 2010

This article treats the problem of environmental management system starting from definition and objectives stipulated according to ISO 14001. The success of implementation of the environmental management system consists in respecting its principles. It is described the role of employers'...

Persistent link: https://www.econbiz.de/10008695093

Transversal reorganization analysis of small and midsized enterprises of Romania

Căpuşneanu, Sorinel; I; Barbu, Cristian Marian - Volkswirtschaftliche Fakultät, … - 2010

This article axes on reorganization analysis of small and midsized enterprises of Romania starting from general principles identified by the specialists. Orientation of these principles is leading finally to transformation of vertical organization to a transversal organization way as...

Persistent link: https://www.econbiz.de/10008695105

The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC)...

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the … specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity …-Based Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method. …

Persistent link: https://www.econbiz.de/10008740558

Activity-Based Management principles and implementation opportunities of the ABM system

Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009

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...

Persistent link: https://www.econbiz.de/10008740564