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

Abstract

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.

Keywords

• Activity-Based Costing
• inductors cost
• performance
• competitiveness
• management.