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The importance of activity-based costing method (ABC) In Romania's business environment changes
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Abstract
The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors' conclusions about the changes of the ABC method in the Romanian’s business environment.Activity-Based Costing; management accounting; entity; implementation; business environment