Theoretical and Applied Economics
No. 11 / 2008 (528)
An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method
Artifex University, Bucharest
Irina-Alina Preda
Tzar Metalcom SRL, Bucharest
Abstract. In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania.
Contents
Towards a Comprehensive Policy on Entrepreneurship Education in the European Higher Education
The Labour Mobility in the European Union: Economic and Social Determinants
The Impact of Trades on Daily Volatility: an Empirical Study for Romanian Financial Investments Funds
The Impossibility of a Paretian Libertarian: a Solution through the Imposition of a Rationality Condition on Individual Preferences on Conjunct Alternatives
Application of Discriminant Analysis on Romanian Insurance Market
Environment Protection and Implementation of its Policies in Romania
An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method
Productivity and Performance through Marketing Planning