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 0 8 11 112
Activity-Based Management principles and implementation opportunities of the ABM system 1 1 1 129 1 6 16 463
Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches 0 0 0 27 0 3 11 107
Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive 0 0 0 22 0 3 9 102
Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances 0 0 0 27 0 1 11 213
Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes 0 0 0 38 1 3 6 213
General implementation stages of the ABC method in the Small and Medium-Sized Enterprises 0 0 0 43 0 2 10 171
Itinerary implementation of an environmental management system and its benefits 0 0 0 36 0 3 11 155
Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania 0 0 0 27 0 3 13 114
Research of the implementation factors of the ABC method in the steel industry of Romania 0 0 1 13 0 4 10 104
Some aspects of the control and analysis of costs in the steel industry 0 0 0 30 0 2 6 115
The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania 0 0 0 10 0 3 7 120
The importance of activity-based costing method (ABC) In Romania's business environment changes 0 0 0 283 0 3 9 2,300
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 1 1 60 0 6 11 192
The results account of the ABC method. The main source of underlining the performances of an entity 0 0 0 22 0 0 4 85
The role of management accounting in providing Information for making decision within an entity 0 0 2 63 0 5 9 179
Transversal reorganization analysis of small and midsized enterprises of Romania 0 0 0 6 0 3 12 90
Total Working Papers 1 2 5 862 2 58 166 4,835

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 1 9 120
ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS 1 2 3 7 1 8 23 36
ASSESSING THE ROMANIAN TOURISM IMAGE THROUGH THE EYES OF MILLENNIALS TO IMPROVE TOURISM MANAGEMENT 0 0 0 2 0 4 6 21
Accounting’s shift to decision-based costing 0 0 1 16 0 2 9 90
An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method 0 0 0 47 0 2 8 275
Analysis of Budgetary and Fiscal Convergence Scenarios for Romania and Bulgaria in the Period 2007-2016 0 0 0 13 0 1 8 53
Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities 0 0 0 46 1 3 8 164
Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania 0 0 0 28 1 1 3 146
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level 0 0 0 29 0 0 6 131
Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies 0 0 0 4 0 3 12 55
Bibliometric Analysis on the Environmental Ethics Performance. Future Trends 0 0 0 2 0 0 19 34
Comparative Analysis of Master Programs in Bioeconomy and Their Development Perspectives in the Universities of Romania 0 0 0 12 1 4 10 102
Convergence of ABC and ABM Principles – Guarantee of a Performant Management 0 0 0 39 0 1 3 148
Cost Drivers. Evolution and Benefits 0 0 1 65 0 6 17 426
DECISIONS BASED ON ENVIRONMENTAL INVESTMENTS AND SUSTAINABILITY 0 0 1 6 1 4 7 44
Dashboard Auditing of Activity-Based Costing (ABC) 0 0 0 61 0 0 7 321
Dashboard and Firms Performance Optimization Using Piloting Indicators 0 0 0 66 0 3 12 204
Designing a Mobile Chat Application Based on Android Platform 0 0 0 32 0 0 5 112
Development and implementation of an Activity-Based Costing (ABC) model in private Higher Education Institutions (HEI) 2 2 2 2 4 8 14 14
EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD 0 0 0 95 0 0 4 286
EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA 0 0 0 18 0 1 4 110
Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry 0 0 0 112 1 3 5 604
General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises 0 0 0 11 0 3 5 65
IMPROVING PERFORMANCES BY USING COST CONTROLLING IN THE MINING INDUSTRY ENTITIES 1 1 1 19 1 5 13 82
INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA 0 0 0 9 1 4 12 84
Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry 0 0 1 4 0 3 15 42
Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania 0 0 0 202 0 2 12 1,016
Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania 0 0 3 127 1 2 8 600
Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity 0 0 2 2 0 1 15 30
Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing 0 0 0 3 1 4 11 28
Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA) 0 0 0 3 0 0 4 16
Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing 0 0 1 43 0 2 5 359
Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence 0 0 0 5 0 2 15 59
NEW DIMENSIONS OF PERFORMANCE MEASUREMENT 0 0 0 64 1 2 6 623
PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD 0 0 0 19 0 1 12 68
Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement 0 0 0 35 0 0 3 160
Profit optimization during crisis periods 0 0 0 8 0 0 3 26
Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities 0 0 1 126 2 4 15 916
Romania’s Macroeconomic Steering in 2015 - between Enthusiasm and Recession Risk 0 0 0 10 0 3 7 71
Study of population by domicile and residence. Natural movement and imbalances 0 0 0 2 0 2 8 74
Sustaining an Effective ABC-ABM System 0 0 1 63 0 3 10 255
THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS 0 0 1 22 0 1 8 108
THE MONITORING OF CARBON MONOXIDE AIR POLLUTANT, AS PART OF THE AIR QUALITY MANAGEMENT. CASE STUDY: THE OLT COUNTY, ROMANIA 0 0 0 2 0 1 5 51
The Effective Management of Organic Waste Policy in Albania 0 0 0 1 0 2 9 39
The Ethos of Cost Management 0 0 0 152 0 3 8 518
The Factors and Transversal Reorganizations Principles of Romanian Textile Industry Enterprises using Activity-Based Costing Method 0 0 0 50 0 1 4 229
The Impact of Big Data Analytics on Company Performance in Supply Chain Management 0 0 1 17 1 7 16 164
The Mediating Role of Attitudes towards Performing Well between Ethical Leadership, Technological Innovation, and Innovative Performance 0 0 0 0 1 3 15 24
The New Era of Business Digitization through the Implementation of 5G Technology in Romania 0 0 0 0 0 0 8 26
The Role of Management Accounting in Providing Information for Making Decision Within an Entity 0 0 0 31 1 2 10 111
The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy 0 0 0 12 1 4 10 121
The Transversal Organization of the Economic Entities of the Coal Mining Industry 0 0 0 16 0 2 2 131
The hidden costs of self-management services in the accounting activity of a company 0 0 1 25 0 1 7 99
Utilitarian and Hedonic Motivation in E-Commerce Online Purchasing Intentions 1 6 20 43 3 21 50 97
Total Journal Articles 5 11 41 1,845 25 146 530 9,788

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Statistics updated 2026-06-04