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The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania

Căpuşneanu, Sorinel; Lepădatu, Gheorghe - Volkswirtschaftliche Fakultät, … - 2008

This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical organization manner into one of a...

Persistent link: https://www.econbiz.de/10008740563

Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches

Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009

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 of...

Persistent link: https://www.econbiz.de/10008740578

Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC...

Persistent link: https://www.econbiz.de/10008740590

A Coevolutionary Analysis of Organisational Systems and Processes: Quantitative applications to information system dynamics for small entrepreneurial firms in Scotland

Reid, Gavin C.; Smith, Julia A. - Centre for Research into Industry, Enterprise, Finance … - 2004

entrepreneurs. We found a link between performance and micro-evolutionary experience. High performers were more innovative, more …

Persistent link: https://www.econbiz.de/10005697011

THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS

Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 2-2

This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...

Persistent link: https://www.econbiz.de/10009395368

Transversal reorganization analysis of small and midsized enterprises of Romania

Căpuşneanu, Sorinel; I; Barbu, Cristian Marian - Volkswirtschaftliche Fakultät, … - 2010

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...

Persistent link: https://www.econbiz.de/10008695105

THE ANALYSIS OF REVENUES AND EXPENSES BASED ON PROFIT AND LOSS ACCOUNT

Monea, Mirela - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 14-19

The profit and loss account summarizes all revenues earned and expenses of an accounting period and reports the results. The paper presents the most important aspects, into a synthetically manner, regarding the company expenses analysis. Because of the complexity of this topic, the aims of the...

Persistent link: https://www.econbiz.de/10010734562

ASPECTS OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION AND NONFINANCIAL INFORMATION

Dorina, Popa; Victoria, Bogdan; Diana, Balaciu - In: Annals of Faculty of Economics 1 (2012) 1, pp. 956-961

The main objective of our work is the conceptual description of the performance of an economic entity in financial and … non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company … only in financial terms as the performance reflected in financial reports sometimes do not coincide with the real situation …

Persistent link: https://www.econbiz.de/10010607303

CONTEMPORARY APPROACHES OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION

Dorina, Popa; Melinda, Kiss; Klara, Sziki - In: Annals of Faculty of Economics 1 (2012) 2, pp. 708-715

on the performance and profitability on various functions and levels of the company'(tm)s activity.This paper aims to … is an appropriate source for assessing company performance. The purpose of this research is to answer the question linked … to the main hypothesis: Is it the profit and loss statement or the cash flow account that reflects better the performance …

Persistent link: https://www.econbiz.de/10010617466

Activity-Based Management principles and implementation opportunities of the ABM system

Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009

This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method. Thus, the ABM method becomes an important tool of...

Persistent link: https://www.econbiz.de/10008740564