Theoretical and Applied Economics
No. 9 / 2006 (504)
Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry
Universitatea ARTIFEX Bucuresti
Abstract. The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are the basis of management accounting and cost calculation through ABC method in Romania. There are established the role and implications of the processes, activities and cost objects on management accounting and cost calculation, in the attempt to classify the expenses which accomplish the production cost, accordingly to ABC method.
Contents
Empiric Study about the Mix Fiscal Policy – Economic Development
New Optics in Analysis and Work Estimation of Abroad Romanian Citizens
Study about Markowitz Model Applicability on Romanian Stock Exchange Market
Innovation Policy in European Union
Competitive Advantaje Anatomy: from Methodological Holism to State Capture
Aspects Regarding Optimization in Economy Informatics
Validation Techniques of the Intern Models for Credit Risk
The Financial Crisis between the XXth and XXIst Centuries and the Corporate Governance
Romanian Capital Market Analysis in 2006. Perspectives for 2007
The Relevance of Using Mathematical Models in Macroeconomic Policies Theory
Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry
Budgetary Policy and Seignorage
Academic Curricula Models of Teaching Foreign Languages and Economic Profession Standards