Possibilities of implementation of the ABC-method (activity-based costing) in the enterprises of the steel industry in Romania

Metalurgia International

Volumn 13, Issue SPEC. ISS. 2, 2008, Pages 12-17

  Cäpuşneanu, Sorinel ^a   Lepǎdatu, Gheorghe ^b  

^a ARTIFEX University of Bucharest   (Romania)

^b DIMITRIE CANTEMIR CHRISTIAN UNIVERSITY   (Romania)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 55449098517     PISSN: 15822214     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (5)

1. ABC Project - generic term established by the team that surveys the implementation of the ABC method.
2. sharing -concept used in American literature to describe the manner of distribution among the members of a community.
3. IMA - Institute of Management Accountants.
4. Cǎpuşneanu Sorinel, Lepǎdatu V. Gheorghe, "The ABC Method (Activity-Based Costing) and the Transversal Organization of Enterprises in the Steel Industry of Romania", Metalurgia International, no. 10/ 2008, Editura ştiintificǎ Publishing House F.M.R., pp. 78-80.
5. Gary Cokins - Activity-Based Cost Management - Making it work - A manager's guide to implementing and sustaining an effective ABC system, The McGraw-Hill Companies, Inc., 1996, pp.134-137.