Decisions Based on Synthesis Documents Information of the ABC (Activity-Based Costing) Method | Zendy

Gary Cokins | Zendy; Sorinel Căpuşneanu | Zendy; Cristian Marian Barbu | Zendy

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Decisions 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.

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