Open AccessDecisions Based on Synthesis Documents Information of the ABC (Activity-Based Costing) Method
Author(s) -
Gary Cokins,
Sorinel Căpuşneanu,
Cristian Marian Barbu
Publication year - 2011
Publication title -
international journal of accounting and financial reporting
Language(s) - English
Resource type - Journals
ISSN - 2162-3082
DOI - 10.5296/ijafr.v1i1.905
Subject(s) - dashboard , activity based costing , computer science , visualization , typology , process management , information retrieval , world wide web , data science , data mining , accounting , business , history , archaeology
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 Costing) method in Romanian enterprises. The article ends with the authors' conclusions about the changes of the ABC method in the Romanian’s business environment.