publication . Article . 2015

Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing

Letitia-Maria Rof; Sorinel Capusneanu;
Open Access
  • Published: 01 Jan 2015 Journal: International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 5, issue 3 July, pages 139-148
Abstract
This article highlights the increasing performances as result of implementation stages of the ActivityBased Costing in the companies operating in the energy sector in Romania. There are presented some aspects of the usefulness of applying the Activity-Based Costing in the energy sector and the advantages it offers compared to traditional costing. There are also outlined the steps for applying the Activity-Based Costing and its implementation in the largest hydropower producer in Romania. The article concludes with the implementation results of Activity-Based Costing and the authors’ conclusions on the usefulness of its application for increasing performances wit...
Subjects
free text keywords: Activity-Based Costing, implementation, energy sector, costs, global method, performance, cost drivers, information, jel:M41
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