Activity-Based Management principles and implementation opportunities of the ABM system

This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method. Thus, the ABM method becomes an important tool of obtaining performances in business.Activity-Based Management; Activity-Based Costing; principles; activities; performance.

Research of the implementation factors of the ABC method in the steel industry of Romania

This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty studies about adopting or not adopting this method.implementation factors; management accounting; organizational culture; Activity-Based Costing; reengineering.

Some aspects of the control and analysis of costs in the steel industry

This article aims to describe the control and cost analysis in actual conditions. There are described the types of analysis and cost control in the enterprise from steel industry of Romania, the stages which an enterprise should follow to take its control and cost analysis.estimated costs; effective costs; control; cost analysis; deviation.

The results account of the ABC method. The main source of underlining the performances of an entity

This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the performances of an entity. We also describe the role of this instrument in the formation of a “whole picture” that allows the visualization of some general tendencies pursued by the entity which help the managers to take corresponding measures. The paper closes with the authors’ conclusions related to the advantages of this synthesis document specific to the ABC method in using it as a main source in the rapid, correct and in due time substantiation of managerial decisions.Activity-Based Costing; dashboard; balanced scorecard; benchmarking; synthesis documents; dissociative organization; pilotating indicators

Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC method worldwide is based. Four main stages of implementation of the ABC-system within the enterprises of the steel industry in Romania are proposed and the authors’conclusion in this respect is presented.Activity-Based Costing; steel industry; implementation; project; production.

Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the authors regarding the way of preparation, presentation, assessment, interpretation of the obtained results, as well as their advantages and disadvantages. There are also presented the models of annexes accompanying results account, intended to highlight deviations, cost analysis. The article ends with the authors' point of view about the models approached and analyzed.Results account; Activity-Based Costing; model; synthesis documents; managerial accounting

General implementation stages of the ABC method in the Small and Medium-Sized Enterprises

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision-making entities. Emphasis is placed on the analysis type implementation issues: financial, behavioral, technical, informational, managerial, also performance and ownership. Also are proposed and shown the specific implementation stages of the ABC method adapted to small and medium-sized enterprises in Romania. To facilitate understanding of the ABC method implementation in small and medium-sized enterprises in Romania, have been submitted questions whose answers are accompanied by actions designed to enlighten all those involved in the implementation process. The article ends with the results of implementing the ABC method by internationally renowned experts and the author's conclusions about the stages of implementation of the ABC method in small and medium-sized enterprises in Romania. Author's vision is intertwined with visions of managerial accounting specialists offering a wide scope and successful implementation of the ABC method in small and medium-sized enterprises in Romania.Activity-Based Costing; implementation; SME; principles; management accounting

Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing method (ABC)

Research of the implementation factors of the ABC method in the steel industry of Romania

This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the conclusions of worldwide specialty studies about adopting or not adopting this method

Some aspects of the control and analysis of costs in the steel industry

This article aims to describe the control and cost analysis in actual conditions. There are described the types of analysis and cost control in the enterprise from steel industry of Romania, the stages which an enterprise should follow to take its control and cost analysis