The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the...

This article aims to emphasis the importance of dashboard in monitoring and measuring the performances of entities within mining extractive industry of Romania. Having regard to the stage of the researches carried out in the specialty literature regarding the implementation of ABC method to the...

Due to the technological developments that has occurred in recent years within the business entities, the cost structure was affected, so that the largest share of the production cost is held by the indirect cost. Traditional management accounting and cost calculation methods allocate indirect...

Financial management is strongly deal with maximization of shareholder's wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and performance measurement play a key role in...

Within today’s competitive and cost-driven business environment, Medical Scheme Administrators are under tremendous pressure to ensure their operations are at the pinnacle of financial performance, through stable but profitable business structures, whilst achieving maximum return for...