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Implementation of Activity-Based Budgeting …

International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 3, , January 2013, pp. 26 34 ISSN: 2225-8329 2013 HRMARS Implementation of Activity-Based Budgeting method in the economic entities from mining industry of Romania Sorinel C PU NEANU1 Ileana Sorina (RAKOS) BOCA2 Cristian-Marian BARBU3 Leti ia-Maria ROF4 Dan TOPOR5 1,3 Artifex University, Bucharest, 47 Economu Cezarescu Street/Dimitrie Cantemir Christian University, Bucharest, 176 Splaiul Unirii, Email: 2 Valahia University, Targoviste, 2 Regele Carol I, Email: 3 Artifex University, Bucharest, 47 Economu Cezarescu Street, Email: 4,51 Decembrie 1918 University, Alba Iulia, 11-13 N. Iorga Street, 4 Email: 5E-mail: Abstract The article aims to emphasize the importance of the Activity-Based Budgeting (ABB) Implementation within the entities in the mining industry of Romania.

International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 3, No.1, January 2013, pp. 26–34 ISSN: 2225-8329

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