Research of the implementation factors of the ABC method in the steel industry of Romania

Sorinel Capusneanu

MPRA Paper from University Library of Munich, Germany

Abstract: This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty studies about adopting or not adopting this method.

Keywords: implementation factors; management accounting; organizational culture; Activity-Based Costing; reengineering. (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2009-08-15
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Published in Metalurgia International No 8.XIV(20(2009): pp. 58-61

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:26919

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