INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA

ABSTRACT. This article highlights the authors attempt to identify modern cost calculation methodsand appropriate performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine sector in Romania. Identifying methods andtools for performance measurement are based on an analysis of a representative sample ofspecialists from the economic entities from wine sector in Romania. The article is littered withempirical studies designed to highlight the performance of the economic entities from the winesector based on using the integrated methods such as Activity Based Costing (ABC) method andBalance Scorecard (BS) method. All the results obtained based on the specific methodology of themethods studied are analyzed by the authors. The article ends with the conclusions of the authorson using integrated methods for measuring performance in the entities from the wine sector inRomania.