Transversal reorganization analysis of small and midsized enterprises of Romania

This article axes on reorganization analysis of small and midsized enterprises of Romania starting from general principles identified by the specialists. Orientation of these principles is leading finally to transformation of vertical organization to a transversal organization way as Activity-Based Costing method (ABC). The stages that are passing through in the case of transversal organization of small and midsized enterprises from our country are evidenced and presented both theoretically and from a graphical representation point of view. The article ends with authors’ conclusions regarding the process of transversal reorganization of small and midsized enterprises, the authors pleading for using of this structural organization that is very profitable in actual Romanian conjuncture.