Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania

This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing (ABC) method in Romania. There are highlighted the specialists views in the field opinions and own point of view of the authors regarding informational, technical, behavioral, finan...

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Bibliographic Details
Main Authors: Constantin Anghelache, Sorinel Cãpusneanu, Cristian-Marian Barbu
Format: Article
Language:English
Published: General Association of Economists from Romania 2009-12-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/432.pdf
Description
Summary:This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing (ABC) method in Romania. There are highlighted the specialists views in the field opinions and own point of view of the authors regarding informational, technical, behavioral, financial, managerial, property and competitive issues regarding implementation or non-implementation of the ABC method in Romania.
ISSN:1841-8678
1844-0029