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

Sorinel Capusneanu and Gheorghe Lepădatu

MPRA Paper from University Library of Munich, Germany

Abstract: 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 transversal type, as is that specific for the activity-based costing (ABC).

Keywords: transversal organization; steel industry; principles; steering; performance (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2008-10-15
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Metalurgia International 10.XIII ((2008): pp. 78-80

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