General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises

Sorinel Capusneanu, Dan Topor () and Letitia-Maria Rof ()
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Dan Topor: 1 Decembrie 1918 University
Letitia-Maria Rof: 1 Decembrie 1918 University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2011, vol. 1, issue 1, 43-50

Abstract: This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision-making entities. Emphasis is placed on the analysis type implementation issues: financial, behavioral, technical, informational, managerial, also performance and ownership. Also are proposed and shown the specific implementation stages of the ABC method adapted to small and medium-sized enterprises in Romania. To facilitate understanding of the ABC method implementation in small and medium-sized enterprises in Romania, have been submitted questions whose answers are accompanied by actions designed to enlighten all those involved in the implementation process. The article ends with the results of implementing the ABC method by internationally renowned experts and the author's conclusions about the stages of implementation of the ABC method in small and medium-sized enterprises in Romania. Author's vision is intertwined with visions of managerial accounting specialists offering a wide scope and successful implementation of the ABC method in small and medium-sized enterprises in Romania.

Keywords: Activity-Based Costing; implementation; SME; principles; management accounting (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2011
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Working Paper: General implementation stages of the ABC method in the Small and Medium-Sized Enterprises (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:1:y:2011:i:1:p:43-50

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