ISSN: 2225-8329
Open access
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.
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In-Text Citation: (Rof & Capusneanu, 2015)
To Cite this Article: Rof, L.-M., & Capusneanu, S. (2015). Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing. International Journal of Academic Research in Accounting Finance and Management Sciences, 5(3), 181–195.
Copyright: © 2015 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
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