Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive

Sorinel Capusneanu, Boca (Rakos), Ileana Sorina and Cristian Marian Barbu

MPRA Paper from University Library of Munich, Germany

Abstract: This article aims to emphasis the importance of dashboard in monitoring and measuring the performances of entities within mining extractive industry of Romania. Having regard to the stage of the researches carried out in the specialty literature regarding the implementation of ABC method to the peculiarity of entities within mining extractive industry and up to the achievements made at present by various professionals, the authors of this article demonstrate the utility of dashboard in monitoring and measuring the performances of mining entities of Romania and of making decisions based on information provided by it. The main tool underlying the elaboration of dashboard was presented, namely the results account as accounting synthesis document of managerial accounting. The article ends with the conclusions of authors with a view to advantages and importance of using the dashboard of ABC method within the entities of mining extractive industry of Romania.

Keywords: Activity-Based Costing; dashboard; performances; results account; mining industry (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012-12-31
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Citations: View citations in EconPapers (3)

Published in Mathematical Methods for Information Science and Economics (2012): pp. 274-279

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