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 1 4 103
Activity-Based Management principles and implementation opportunities of the ABM system 0 0 1 128 4 7 11 457
Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches 0 0 0 27 2 6 8 104
Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive 0 0 0 22 2 5 7 99
Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances 0 0 0 27 3 3 3 205
Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes 0 0 0 38 1 1 6 210
General implementation stages of the ABC method in the Small and Medium-Sized Enterprises 0 0 1 43 4 6 9 168
Itinerary implementation of an environmental management system and its benefits 0 0 0 36 4 6 7 150
Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania 0 0 0 27 7 7 11 111
Research of the implementation factors of the ABC method in the steel industry of Romania 0 1 1 13 2 3 6 99
Some aspects of the control and analysis of costs in the steel industry 0 0 0 30 2 3 4 113
The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania 0 0 0 10 2 2 5 117
The importance of activity-based costing method (ABC) In Romania's business environment changes 0 0 0 283 0 5 6 2,297
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 59 3 4 7 185
The results account of the ABC method. The main source of underlining the performances of an entity 0 0 0 22 1 3 6 85
The role of management accounting in providing Information for making decision within an entity 0 0 2 63 0 0 4 174
Transversal reorganization analysis of small and midsized enterprises of Romania 0 0 0 6 5 6 7 85
Total Working Papers 0 1 6 860 43 68 111 4,762


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 2 17 3 5 9 118
ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS 1 1 1 5 4 6 19 27
ASSESSING THE ROMANIAN TOURISM IMAGE THROUGH THE EYES OF MILLENNIALS TO IMPROVE TOURISM MANAGEMENT 0 0 0 2 2 2 2 17
Accounting’s shift to decision-based costing 1 1 1 16 3 5 7 86
An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method 0 0 0 47 5 5 6 273
Analysis of Budgetary and Fiscal Convergence Scenarios for Romania and Bulgaria in the Period 2007-2016 0 0 0 13 1 4 7 52
Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities 0 0 1 46 3 3 6 160
Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania 0 0 0 28 1 1 2 145
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level 0 0 0 29 1 2 4 129
Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies 0 0 1 4 3 6 14 51
Bibliometric Analysis on the Environmental Ethics Performance. Future Trends 0 0 1 2 5 6 21 31
Comparative Analysis of Master Programs in Bioeconomy and Their Development Perspectives in the Universities of Romania 0 0 0 12 1 4 7 98
Convergence of ABC and ABM Principles – Guarantee of a Performant Management 0 0 1 39 0 0 5 147
Cost Drivers. Evolution and Benefits 0 1 1 65 4 7 13 420
DECISIONS BASED ON ENVIRONMENTAL INVESTMENTS AND SUSTAINABILITY 1 1 1 6 2 2 3 40
Dashboard Auditing of Activity-Based Costing (ABC) 0 0 0 61 5 6 7 321
Dashboard and Firms Performance Optimization Using Piloting Indicators 0 0 0 66 3 4 8 200
Designing a Mobile Chat Application Based on Android Platform 0 0 1 32 1 5 6 112
Development and implementation of an Activity-Based Costing (ABC) model in private Higher Education Institutions (HEI) 0 0 0 0 3 5 5 5
EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD 0 0 0 95 1 2 5 286
EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA 0 0 0 18 0 2 2 108
Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry 0 0 0 112 1 1 2 601
General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises 0 0 0 11 0 1 1 61
IMPROVING PERFORMANCES BY USING COST CONTROLLING IN THE MINING INDUSTRY ENTITIES 0 0 0 18 4 7 8 77
INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA 0 0 0 9 4 6 8 79
Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry 1 1 1 4 6 8 13 39
Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania 0 0 0 202 3 7 9 1,013
Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania 2 3 4 127 2 6 9 598
Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity 0 0 2 2 6 9 17 29
Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing 0 0 0 3 2 3 10 23
Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA) 0 0 0 3 1 1 4 16
Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing 0 0 1 43 1 1 5 357
Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence 0 0 0 5 5 8 13 57
NEW DIMENSIONS OF PERFORMANCE MEASUREMENT 0 0 0 64 2 2 4 621
PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD 0 0 0 19 3 7 11 67
Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement 0 0 0 35 2 3 3 160
Profit optimization during crisis periods 0 0 0 8 3 3 3 26
Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities 0 1 3 126 5 8 13 910
Romania’s Macroeconomic Steering in 2015 - between Enthusiasm and Recession Risk 0 0 0 10 3 4 6 68
Study of population by domicile and residence. Natural movement and imbalances 0 0 0 2 1 4 6 71
Sustaining an Effective ABC-ABM System 0 0 1 63 2 3 11 252
THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS 0 1 2 22 2 5 8 105
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 3 3 49
The Effective Management of Organic Waste Policy in Albania 0 0 0 1 1 4 7 36
The Ethos of Cost Management 0 0 0 152 3 3 5 515
The Factors and Transversal Reorganizations Principles of Romanian Textile Industry Enterprises using Activity-Based Costing Method 0 0 0 50 2 2 3 228
The Impact of Big Data Analytics on Company Performance in Supply Chain Management 0 1 2 17 2 4 9 155
The Mediating Role of Attitudes towards Performing Well between Ethical Leadership, Technological Innovation, and Innovative Performance 0 0 0 0 5 6 14 20
The New Era of Business Digitization through the Implementation of 5G Technology in Romania 0 0 0 0 2 6 10 26
The Role of Management Accounting in Providing Information for Making Decision Within an Entity 0 0 0 31 1 3 8 108
The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy 0 0 0 12 1 3 5 115
The Transversal Organization of the Economic Entities of the Coal Mining Industry 0 0 0 16 0 0 1 129
The hidden costs of self-management services in the accounting activity of a company 1 1 2 25 3 4 9 98
Utilitarian and Hedonic Motivation in E-Commerce Online Purchasing Intentions 0 8 18 34 7 19 39 73
Total Journal Articles 7 20 47 1,831 138 236 435 9,608


Statistics updated 2026-02-12