This article describes the ethos of cost management, distinguishing the definition, functions and principles governing cost management. I have emphasized the efforts made by the specialists in the field towards finding a much more complete definition of cost management. The description of cost...

In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular-...

This article describes the factors and the principles of transversal reorganization of the enterprises from the Romanian textile industry by adapting the Activity-Based Costing method (ABC) to its specific. There are presented and analyzed the real possibilities of reorganization of the...

Can we analyze the enterprise performances upon the pilot indicators? The answer is completed by analyzing and interpreting the suggested indicators. Finally, these indicators will form the enterprise dashboard, which the management will take the right decisions. The dashboard represents the...

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process...

This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific principles of the Activity-Based Costing method. It also...