Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2015, Vol 5, Issue 3
Abstract
This article highlights the increasing performances as result of implementation stages of the Activity-Based 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 within specific energy companies.
Authors and Affiliations
Letitia-Maria Rof, Sorinel Capusneanu
Keywords
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- EP ID EP163924
- DOI 10.6007/IJARAFMS/v5-3/1806
- Views 120
- Downloads 0
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