Details about Sorinel Capusneanu

Access statistics for papers by Sorinel Capusneanu.

Last updated 2025-01-07. Update your information in the RePEc Author Service.

Short-id: pca702

Working Papers

2012

1. Abc method – guarantor of real costs in the mining extractive industry entities
   MPRA Paper, University Library of Munich, Germany View citations (1)
2. Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive
   MPRA Paper, University Library of Munich, Germany View citations (3)

2011

3. Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes
   MPRA Paper, University Library of Munich, Germany
4. General implementation stages of the ABC method in the Small and Medium-Sized Enterprises
   MPRA Paper, University Library of Munich, Germany
   See also Journal Article General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises, International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences (2011) (2011)
5. The importance of activity-based costing method (ABC) In Romania's business environment changes
   MPRA Paper, University Library of Munich, Germany
6. The results account of the ABC method. The main source of underlining the performances of an entity
   MPRA Paper, University Library of Munich, Germany
7. The role of management accounting in providing Information for making decision within an entity
   MPRA Paper, University Library of Munich, Germany View citations (4)
   See also Journal Article The Role of Management Accounting in Providing Information for Making Decision Within an Entity, International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences (2011) View citations (3) (2011)

2010

8. Itinerary implementation of an environmental management system and its benefits
   MPRA Paper, University Library of Munich, Germany
9. Transversal reorganization analysis of small and midsized enterprises of Romania
   MPRA Paper, University Library of Munich, Germany

2009

10. Activity-Based Management principles and implementation opportunities of the ABM system
    MPRA Paper, University Library of Munich, Germany
11. Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
    MPRA Paper, University Library of Munich, Germany
12. Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances
    MPRA Paper, University Library of Munich, Germany View citations (3)
13. Research of the implementation factors of the ABC method in the steel industry of Romania
    MPRA Paper, University Library of Munich, Germany
14. Some aspects of the control and analysis of costs in the steel industry
    MPRA Paper, University Library of Munich, Germany

2008

15. Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania
    MPRA Paper, University Library of Munich, Germany
16. The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania
    MPRA Paper, University Library of Munich, Germany View citations (1)
17. The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method
    MPRA Paper, University Library of Munich, Germany

Journal Articles

2024

1. ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS
   Annales Universitatis Apulensis Series Oeconomica, 2024, 1, (26), 15
2. Bibliometric Analysis on the Environmental Ethics Performance. Future Trends
   Ovidius University Annals, Economic Sciences Series, 2024, XXIV, (1), 164-174
3. The Mediating Role of Attitudes towards Performing Well between Ethical Leadership, Technological Innovation, and Innovative Performance
   Administrative Sciences, 2024, 14, (4), 1-14

2023

4. Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity
   SAGE Open, 2023, 13, (2), 21582440231177228
5. Utilitarian and Hedonic Motivation in E-Commerce Online Purchasing Intentions
   Eastern European Economics, 2023, 61, (5), 591-613 View citations (2)

2021

6. Designing a Mobile Chat Application Based on Android Platform
   International Journal of Innovation in the Digital Economy (IJIDE), 2021, 12, (4), 43-63
7. Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry
   IJERPH, 2021, 18, (14), 1-21 View citations (30)
8. Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing
   SAGE Open, 2021, 11, (1), 2158244021997808 View citations (1)
9. The New Era of Business Digitization through the Implementation of 5G Technology in Romania
   Sustainability, 2021, 13, (23), 1-23 View citations (8)

2020

10. Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies
    Sustainability, 2020, 12, (8), 1-31 View citations (9)
11. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence
    Sustainability, 2020, 12, (15), 1-17 View citations (5)
12. The Effective Management of Organic Waste Policy in Albania
    Energies, 2020, 13, (16), 1-16 View citations (2)

2019

13. Comparative Analysis of Master Programs in Bioeconomy and Their Development Perspectives in the Universities of Romania
    Academic Journal of Economic Studies, 2019, 5, (1), 106-113
14. The Impact of Big Data Analytics on Company Performance in Supply Chain Management
    Sustainability, 2019, 11, (18), 1-22 View citations (6)

2018

15. ASSESSING THE ROMANIAN TOURISM IMAGE THROUGH THE EYES OF MILLENNIALS TO IMPROVE TOURISM MANAGEMENT
    Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2018, 12, (1), 259-266
16. Study of population by domicile and residence. Natural movement and imbalances
    Theoretical and Applied Economics, 2018, XXV, (4(617), Winter), 25-38 View citations (2)
17. The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy
    Sustainability, 2018, 10, (8), 1-19 View citations (21)

2017

18. ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry
    Business and Management Horizons, 2017, 5, (2), 36-48 View citations (1)
19. The hidden costs of self-management services in the accounting activity of a company
    The Audit Financiar journal, 2017, 15, (146), 244

2016

20. DECISIONS BASED ON ENVIRONMENTAL INVESTMENTS AND SUSTAINABILITY
    Annals - Economy Series, 2016, 1Special, 144-151
21. IMPROVING PERFORMANCES BY USING COST CONTROLLING IN THE MINING INDUSTRY ENTITIES
    Annals - Economy Series, 2016, 3, 98-108
22. THE MONITORING OF CARBON MONOXIDE AIR POLLUTANT, AS PART OF THE AIR QUALITY MANAGEMENT. CASE STUDY: THE OLT COUNTY, ROMANIA
    Annales Universitatis Apulensis Series Oeconomica, 2016, 2, (18), 2

2015

23. Analysis of Budgetary and Fiscal Convergence Scenarios for Romania and Bulgaria in the Period 2007-2016
    International Journal of Academic Research in Accounting, Finance and Management Sciences, 2015, 5, (2), 93-99
24. Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing
    International Journal of Academic Research in Accounting, Finance and Management Sciences, 2015, 5, (3), 139-148 View citations (1)
25. PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD
    Annals - Economy Series, 2015, 6Special, 74-83
26. Romania’s Macroeconomic Steering in 2015 - between Enthusiasm and Recession Risk
    Academic Journal of Economic Studies, 2015, 1, (4), 20-36

2014

27. Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)
    Theoretical and Applied Economics, 2014, XXI, (5(594)), 7-18

2013

28. INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA
    Annales Universitatis Apulensis Series Oeconomica, 2013, 2, (15), 2
29. Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania
    International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, 3, (1), 26-34 View citations (1)
30. Profit optimization during crisis periods
    Theoretical and Applied Economics, 2013, XX, (6(583)), 61-76
31. Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities
    Journal of Accounting and Management Information Systems, 2013, 12, (3), 455-470
32. The Transversal Organization of the Economic Entities of the Coal Mining Industry
    Knowledge Horizons - Economics, 2013, 5, (4), 122-132

2012

33. Accounting’s shift to decision-based costing
    Theoretical and Applied Economics, 2012, XVIII(2012), (11(576)), 31-44
34. EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA
    Annales Universitatis Apulensis Series Oeconomica, 2012, 2, (14), 9 View citations (2)
35. NEW DIMENSIONS OF PERFORMANCE MEASUREMENT
    Annales Universitatis Apulensis Series Oeconomica, 2012, 2, (14), 3 View citations (1)
36. Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
    Theoretical and Applied Economics, 2012, XVIII(2012), (5(570)), 77-92

2011

37. Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities
    Theoretical and Applied Economics, 2011, XVIII(2011), (9(562)), 71-88 View citations (1)
38. Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level
    Theoretical and Applied Economics, 2011, XVIII(2011), (3(556)), 95-106
39. General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises
    International Journal of Academic Research in Accounting, Finance and Management Sciences, 2011, 1, (1), 43-50
    See also Working Paper General implementation stages of the ABC method in the Small and Medium-Sized Enterprises, MPRA Paper (2011) (2011)
40. Sustaining an Effective ABC-ABM System
    Theoretical and Applied Economics, 2011, XVIII(2011), (2(555)), 47-58 View citations (1)
41. THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
    Annales Universitatis Apulensis Series Oeconomica, 2011, 2, (13), 2 View citations (1)
42. The Role of Management Accounting in Providing Information for Making Decision Within an Entity
    International Journal of Academic Research in Accounting, Finance and Management Sciences, 2011, 1, (2), 56-66 View citations (3)
    See also Working Paper The role of management accounting in providing Information for making decision within an entity, MPRA Paper (2011) View citations (4) (2011)

2010

43. Convergence of ABC and ABM Principles – Guarantee of a Performant Management
    Theoretical and Applied Economics, 2010, 10(551), (10(551)), 93-102 View citations (1)
44. Cost Drivers. Evolution and Benefits
    Theoretical and Applied Economics, 2010, 8(549), (9(549)), 7-16 View citations (6)
45. EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
    Annales Universitatis Apulensis Series Oeconomica, 2010, 1, (12), 2 View citations (2)

2009

46. Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania
    Theoretical and Applied Economics, 2009, 12(541), (12(541)), 57-62 View citations (2)
47. Dashboard Auditing of Activity-Based Costing (ABC)
    Theoretical and Applied Economics, 2009, 03(532), (03(532)), 49-56

2008

48. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method
    Theoretical and Applied Economics, 2008, 11(528), (11(528)), 71-78
49. Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania
    Theoretical and Applied Economics, 2008, 1(518), (1(518)), 57-62 View citations (2)
50. The Ethos of Cost Management
    Theoretical and Applied Economics, 2008, 5(522), (5(522)), 79-86

2007

51. The Factors and Transversal Reorganizations Principles of Romanian Textile Industry Enterprises using Activity-Based Costing Method
    Theoretical and Applied Economics, 2007, 4(509), (4(509)), 53-60

2006

52. Dashboard and Firms Performance Optimization Using Piloting Indicators
    Theoretical and Applied Economics, 2006, 5(500), (5(500)), 85-90 View citations (1)
53. Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry
    Theoretical and Applied Economics, 2006, 9(504), (9(504)), 89-96