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Drivers and Barriers in Using Industry 4.0: A Perspective of SMEs in Romania
Considering the worldwide evolutionary stage of Industry 4.0, this study wants to fill in a lack of information and decision-making, trying to answer a question about the level of preparation of…
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Sustainability Reporting
This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are to present a brief…
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Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania
This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way.…
Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence
Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and…
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Role of Tour Operators and Travel Agencies in Promoting Sustainable Tourism
Due to its relative contribution and growing impact in the economy, tourism can play an important role in advancing the universal 2030 Agenda for Sustainable Development, including the application of…
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EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the…
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Fundamental Power of Social Media Interactions for Building a Brand and Customer Relations
The spread of social networks and the high level of penetration of digital content and mobile devices have created a society in which consumers expect constant communication from companies. In…
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Convergence of ABC and ABM Principles - Guarantee of a Performant Management
This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information…
Cost Drivers. Evolution and Benefits
The purpose of this article is to capture the evolution of applying cost drivers in calculating costs since their initial occurrence until the present times. There are different conceptual approaches…
Developments on SWOT analysis for costing methods
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