Access Statistics for Sorinel Capusneanu

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Abc method – guarantor of real costs in the mining extractive industry entities 0 0 0 26 1 2 12 114
Activity-Based Management principles and implementation opportunities of the ABM system 0 0 1 129 3 3 16 466
Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches 0 0 0 27 2 2 11 109
Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive 0 0 0 22 2 3 11 105
Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances 0 0 0 27 4 7 18 220
Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes 0 0 0 38 1 2 6 215
General implementation stages of the ABC method in the Small and Medium-Sized Enterprises 0 0 0 43 0 0 9 171
Itinerary implementation of an environmental management system and its benefits 0 0 0 36 1 1 12 156
Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania 0 0 0 27 2 2 12 116
Research of the implementation factors of the ABC method in the steel industry of Romania 0 0 1 13 2 2 10 106
Some aspects of the control and analysis of costs in the steel industry 0 0 0 30 1 1 6 116
The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania 0 0 0 10 0 0 5 120
The importance of activity-based costing method (ABC) In Romania's business environment changes 0 0 0 283 2 3 11 2,303
The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method 0 0 1 60 1 1 12 193
The results account of the ABC method. The main source of underlining the performances of an entity 0 0 0 22 1 1 4 86
The role of management accounting in providing Information for making decision within an entity 0 0 0 63 0 0 5 179
Transversal reorganization analysis of small and midsized enterprises of Romania 0 1 1 7 1 2 13 92
Total Working Papers 0 1 4 863 24 32 173 4,867

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry 0 0 0 17 1 2 9 122
ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS 1 1 4 8 4 6 22 43
ASSESSING THE ROMANIAN TOURISM IMAGE THROUGH THE EYES OF MILLENNIALS TO IMPROVE TOURISM MANAGEMENT 0 0 0 2 1 2 9 24
Accounting’s shift to decision-based costing 0 0 1 16 3 3 12 93
An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method 0 0 0 47 1 1 8 276
Analysis of Budgetary and Fiscal Convergence Scenarios for Romania and Bulgaria in the Period 2007-2016 0 0 0 13 0 1 6 54
Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities 0 0 0 46 3 3 11 168
Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania 0 0 0 28 3 3 5 149
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level 0 0 0 29 3 4 8 135
Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies 0 0 0 4 1 1 11 56
Bibliometric Analysis on the Environmental Ethics Performance. Future Trends 1 1 1 3 2 2 12 37
Comparative Analysis of Master Programs in Bioeconomy and Their Development Perspectives in the Universities of Romania 0 0 0 12 1 2 11 105
Convergence of ABC and ABM Principles – Guarantee of a Performant Management 0 0 0 39 3 3 5 152
Cost Drivers. Evolution and Benefits 0 0 1 65 3 3 16 429
DECISIONS BASED ON ENVIRONMENTAL INVESTMENTS AND SUSTAINABILITY 0 0 1 6 2 3 9 47
Dashboard Auditing of Activity-Based Costing (ABC) 0 0 0 61 2 2 9 324
Dashboard and Firms Performance Optimization Using Piloting Indicators 0 0 0 66 1 1 9 205
Designing a Mobile Chat Application Based on Android Platform 0 0 0 32 1 1 6 113
Development and implementation of an Activity-Based Costing (ABC) model in private Higher Education Institutions (HEI) 0 0 3 3 0 1 17 17
EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD 0 0 0 95 1 2 6 290
EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA 0 0 0 18 2 2 6 112
Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry 1 1 1 113 4 6 10 610
General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises 0 0 0 11 0 1 6 66
IMPROVING PERFORMANCES BY USING COST CONTROLLING IN THE MINING INDUSTRY ENTITIES 0 0 1 19 3 4 16 86
INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA 0 0 0 9 1 2 13 86
Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry 0 0 2 5 1 1 13 44
Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania 0 0 0 202 2 2 12 1,018
Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania 0 0 4 128 0 1 10 602
Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity 0 0 0 2 4 4 14 34
Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing 0 0 0 3 12 12 20 40
Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA) 0 0 0 3 2 2 4 19
Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing 0 0 0 43 1 1 4 360
Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence 0 0 0 5 2 2 13 62
NEW DIMENSIONS OF PERFORMANCE MEASUREMENT 0 0 0 64 2 3 8 627
OPEN BOOK ACCOUNTING: FINANCIAL TRANSPARENCY AS THE NEW COMPETITIVE ADVANTAGE 0 3 3 3 3 10 10 10
PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD 0 0 0 19 2 3 11 71
Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement 0 0 0 35 2 3 6 163
Profit optimization during crisis periods 0 0 0 8 1 1 4 27
Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities 0 0 1 126 0 0 14 916
Romania’s Macroeconomic Steering in 2015 - between Enthusiasm and Recession Risk 0 0 0 10 2 2 9 73
Study of population by domicile and residence. Natural movement and imbalances 0 0 0 2 1 1 8 75
Sustaining an Effective ABC-ABM System 0 0 0 63 4 4 12 261
THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS 0 0 1 22 1 1 10 110
THE MONITORING OF CARBON MONOXIDE AIR POLLUTANT, AS PART OF THE AIR QUALITY MANAGEMENT. CASE STUDY: THE OLT COUNTY, ROMANIA 0 0 0 2 2 2 7 53
The Effective Management of Organic Waste Policy in Albania 0 0 0 1 1 3 12 44
The Ethos of Cost Management 0 0 0 152 1 1 7 519
The Factors and Transversal Reorganizations Principles of Romanian Textile Industry Enterprises using Activity-Based Costing Method 0 0 0 50 3 3 6 232
The Impact of Big Data Analytics on Company Performance in Supply Chain Management 0 0 1 17 0 0 16 167
The Mediating Role of Attitudes towards Performing Well between Ethical Leadership, Technological Innovation, and Innovative Performance 1 2 2 2 1 4 14 28
The New Era of Business Digitization through the Implementation of 5G Technology in Romania 0 0 0 0 1 1 7 27
The Role of Management Accounting in Providing Information for Making Decision Within an Entity 0 0 0 31 1 2 9 114
The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy 0 0 0 12 2 3 12 124
The Transversal Organization of the Economic Entities of the Coal Mining Industry 0 0 0 16 0 0 2 131
The analysis of the impact of the ABC method on traditional management accounting systems in Romania 0 0 0 0 1 1 1 1
The hidden costs of self-management services in the accounting activity of a company 0 0 1 25 2 2 7 101
Utilitarian and Hedonic Motivation in E-Commerce Online Purchasing Intentions 1 5 24 50 4 8 53 107
Total Journal Articles 5 13 52 1,863 107 144 587 9,959

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Statistics updated 2026-11-12