An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method

Sorinel Capusneanu and Irina-Alina Preda
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Irina-Alina Preda: Tzar Metalcom SRL, Bucharest

Theoretical and Applied Economics, 2008, vol. 11(528), issue 11(528), 71-78

Abstract: 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- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania.

Keywords: Activity-Based Costing (ABC); general accounting plan; cost accounting; methodological steps; dissociated organization. (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:11(528):y:2008:i:11(528):p:71-78

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