An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method
In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistic...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2008-11-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/351.pdf |
| _version_ | 1831572452771102720 |
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| author | Irina-Alina Preda Sorinel Capusneanu |
| author_facet | Irina-Alina Preda Sorinel Capusneanu |
| author_sort | Irina-Alina Preda |
| collection | DOAJ |
| description | In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania. |
| first_indexed | 2024-12-17T13:27:44Z |
| format | Article |
| id | doaj.art-4104a23e7d7044939bb2c6d25d0e58b3 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 |
| language | English |
| last_indexed | 2024-12-17T13:27:44Z |
| publishDate | 2008-11-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-4104a23e7d7044939bb2c6d25d0e58b32022-12-21T21:46:41ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86782008-11-0111(528)11(528)7178An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) MethodIrina-Alina PredaSorinel CapusneanuIn this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania.http://www.ectap.ro/articole/351.pdfActivity-Based Costing (ABC)general accounting plancost accountingmethodological stepsdissociated organization. |
| spellingShingle | Irina-Alina Preda Sorinel Capusneanu An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method Theoretical and Applied Economics Activity-Based Costing (ABC) general accounting plan cost accounting methodological steps dissociated organization. |
| title | An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method |
| title_full | An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method |
| title_fullStr | An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method |
| title_full_unstemmed | An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method |
| title_short | An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method |
| title_sort | analysis of the romanian general accounting plan opportunities for adaptation to the activity based costing abc method |
| topic | Activity-Based Costing (ABC) general accounting plan cost accounting methodological steps dissociated organization. |
| url | http://www.ectap.ro/articole/351.pdf |
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