Narrow search
Showing 1 - 10 of 74
Cover Image
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
economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision …
Persistent link: https://www.econbiz.de/10009647280
Cover Image
The importance of activity-based costing method (ABC) In Romania's business environment changes
Căpuşneanu, Sorinel; I; Cokins, Gary; Barbu, Cristian … - Volkswirtschaftliche Fakultät, … - 2011
environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting …
Persistent link: https://www.econbiz.de/10009278275
Cover Image
Research of the implementation factors of the ABC method in the steel industry of Romania
Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009
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...
Persistent link: https://www.econbiz.de/10008740586
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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 …
Persistent link: https://www.econbiz.de/10008740564
Cover Image
Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania
Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008
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...
Persistent link: https://www.econbiz.de/10008740590
Cover Image
Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application
Cinquini, Lino; Miolo Vitali, Paola; Pitzalis, Arianna; … - Volkswirtschaftliche Fakultät, … - 2007
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...
Persistent link: https://www.econbiz.de/10005836216
Cover Image
An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)
Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Volkswirtschaftliche Fakultät, … - 2008
relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has … the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the … of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is …
Persistent link: https://www.econbiz.de/10005790205