Theoretical and Applied Economics (Dec 2009)

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

  • Constantin Anghelache,
  • Sorinel Cãpusneanu,
  • Cristian-Marian Barbu

Journal volume & issue
Vol. XVI, no. 12

Abstract

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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