Abc method – guarantor of real costs in the mining extractive industry entities

Mariana Man, Boca (Rakos), Ileana Sorina and Sorinel Capusneanu

MPRA Paper from University Library of Munich, Germany

Abstract: The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the ABC method to the specifics of the entities in the mining and quarrying industry to the achievements made so far by various specialists, the authors of this article demonstrate the successful implementation of the ABC method in mining entities in Romania and the determination of the real costs. The documentation which was the basis of the study and comparison between applicative traditional method used and the ABC method applied is likely to prove the viability of the organization of the managerial accounting of mining extractive industry entities in Romania in order to increase their performances. The article ends with the conclusions of the authors concerning the enlargement of the successful implementation of the ABC method in mining extractive industry entities in Romania.

Keywords: Activity-Based Costing; production cost; performances; mining industry; charcoal (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012-07-03, Revised 2012-07-03
New Economics Papers: this item is included in nep-hme
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Citations: View citations in EconPapers (1)

Published in Recent Researches in Business and Economics, Business and Economics Series 1 (2012): pp. 107-112

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