"Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania "

Abstract

Identifying methods and tools for performance measurement are based on an analysis of a representative sample of specialists from the economic entities from wine sector in Romania. The article is littered with empirical studies designed to highlight the performance of the economic entities from the wine sector based on using the integrated methods such as Activity Based Costing (ABC) method and Balance Scorecard (BS) method. All the results obtained based on the specific methodology of the methods studied are analyzed by the authors. The article ends with the conclusions of the authors on using integrated methods for measuring performance in the entities from the wine sector in Romania.

"Environmental Management Accounting. A Case Study Focusing On A Romanian Morocco Goods Producer "

“…Accounting has long been presented as being used by management and external users (Schaltegger and Burritt, 2000;Lesourd and Schilizzi, 2001;Briciu et al, 2013). For sustainability accounting there is a need for costs and benefits of environmental and social matters to be identified, for measurement and quantification of these where appropriate, for provision of qualitative data when intangible costs and benefits arise, for the use of commonly accepted physical and monetary performance indicators, and for recognition that many impacts of companies take a long time to eventuate (Aras and Crowther, 2009).…”