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This article presents the synthesis documents specific to the Activity-Based Costing (ABC) method, based on their definition, composition and typology. The article describes the defining elements of the synthesis documents in their capacity of instruments for measuring and monitoring the performance of an entity and the role of these instruments in the formation of a "general dashboard". The dashboard allows visualization of overall trends tracked by the entity and helps managers in making appropriate decisions. The article ends with the authors' conclusions about the benefits of these synthesis documents, specifically to the ABC method, in their use as the main source for correct management decisions.

The digital transformation has produced changes in all existing areas of activity worldwide. There are many factors that can influence the intention to use Industry 4.0 processes and solutions and change the behavior of organizations and their business models. The aim of this study is to validate the econometric model on assessing the significant impact of distinct factors on the intention to use Industry 4.0 processes and solutions, the benefits of digital transformation perceived by organizational management and the differences between distinct groups analyzed. The research method used within the quantitative study was the sample survey, using the online questionnaire as a data collection tool. Three hundred forty-seven valid questionnaires were collected and the response rate of the respondents was 64.25%. A new structural model was generated based on the elements of the Unified Theory of Acceptance and Use of Technology (UTAUT). The results of the study indicated that Perceived competitiveness and Perceived risk have a significant impact on Intention to Use Industry 4.0 processes while Perceived vertical networking solutions and Perceived integrated engineering solutions have a significant influence on the Intention to Use Industry 4.0 solutions. In conclusion, there is a positive and significant association between Intention to Use Industry 4.0 solutions and Benefits of Digital Transformation.

The purpose of this article lies in demonstrating the effectiveness of four connection methods ABB-ABC-ABE-ABM conducive to successful implementation and improving the performance of an economic entity. The objectives of this study are focused on: (1) the application of ABB-ABC-ABE-ABM within an economic entity within the energetic industry and (2) highlighting performances, including environmental performance. In the framework of this article the contributions are brought by the mix of methods on the national and international level, namely the modalities and stages of their specific within an economic entity. Environmental components are addressed within the mix of economic entity methods used, their benefits and limitations. Based on case study prepared by the authors, the results of applied methods mix to improve environmental performance within the surveyed entity are presented. The article ends with the conclusions of the authors related to the efficiency of the use of the ABB-ABM-ABC-ABE for improving performance, including environmental performance within the surveyed entity.