Research of the implementation factors of the ABC method in the steel industry of Romania

This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty studies about adopting or not adopting this method.

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Year of publication:	2009-08-15
Authors:	Căpuşneanu, Sorinel ; I
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	implementation factors \| management accounting \| organizational culture \| Activity-Based Costing \| reengineering

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Notes:	Published in Metalurgia International No 8.XIV(20(2009): pp. 58-61
Classification:	M41 - Accounting ; M21 - Business Economics
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008740586