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Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level

BRICIU, Sorin; CĂPUŞNEANU, Sorinel - In: Theoretical and Applied Economics XVIII(2011) (2011) 3(556), pp. 95-106

The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of...

Persistent link: https://www.econbiz.de/10008871931

Sustaining an Effective ABC-ABM System

COKINS, Gary; CĂPUŞNEANU, Sorinel - In: Theoretical and Applied Economics XVIII(2011) (2011) 2(555), pp. 47-58

The purpose of this paper is to describe the Activity- Based Costing (ABC) and Activity-Based Management (ABM) system and techniques to sustain them as a permanent and repeatable production reporting system, not just for one-off analysis. A comparison is made between ABC/ABM modeling software...

Persistent link: https://www.econbiz.de/10008853085

Pros and cons for the implementation of target costing method in Romanian economic entities

Briciu, Sorin; Căpuşneanu, Sorinel - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 455-470

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

Persistent link: https://www.econbiz.de/10010338845

Aspects of the normalization of managerial accounting in Romania on a microeconomic level

Briciu, Sorin; Căpuşneanu, Sorinel - In: Theoretical and applied economics : GAER review 18 (2011) 3, pp. 95-106

Persistent link: https://www.econbiz.de/10009580348

Sustaining an effective ABC/ABM system

Cokins, Gary; Căpuşneanu, Sorinel - In: Theoretical and applied economics : GAER review 18 (2011) 2, pp. 47-58

Persistent link: https://www.econbiz.de/10009580378

Increase of company performances and shareholders' satisfaction by using design for adaptability (DFA)

Briciu, Sorin; Căpuşneanu, Sorinel; Topor, Dan; … - In: Theoretical and applied economics : GAER review 21 (2014) 5, pp. 7-18

Persistent link: https://www.econbiz.de/10011557646

Analysis of the possibility to organize the management accounting through the Target Costing (TC) method in the Romanian entities

Căpuşneanu, Sorinel; Briciu, Sorin - In: Theoretical and applied economics : GAER review 18 (2011) 9, pp. 71-88

Persistent link: https://www.econbiz.de/10009673414

Strategic management accounting : dimensions and strategic tools

Căpuşneanu, Sorinel; Topor, Dan Ioan; Constantin, … - In: Sustainability reporting, ethics, and strategic …, (pp. 1-29). 2021

Persistent link: https://www.econbiz.de/10012497244

Sustainability reporting : short implementation guide and its benefits

Constantin, Dana Maria Oprea; Căpuşneanu, Sorinel; … - In: Sustainability reporting, ethics, and strategic …, (pp. 130-145). 2021

Persistent link: https://www.econbiz.de/10012497399

E-accounting : future challenges and perspectives

Topor, Dan Ioan; Akram, Umair; Fülop, Melinda Timea; … - In: CSR and management accounting challenges in a time of …, (pp. 35-52). 2021

Persistent link: https://www.econbiz.de/10012631756