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

Sorinel Capusneanu and Lepădatu, Gheorghe/V

MPRA Paper from University Library of Munich, Germany

Abstract: 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 method worldwide is based. Four main stages of implementation of the ABC-system within the enterprises of the steel industry in Romania are proposed and the authors’conclusion in this respect is presented.

Keywords: Activity-Based Costing; steel industry; implementation; project; production. (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2008-12-15
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Published in Metalurgia International 2 Special.XIII ((2008): pp. 12-17

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