{"id":"https://openalex.org/W59607936","doi":null,"title":"Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania","display_name":"Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W59607936","mag":"59607936"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:hur:ijaraf:v:3:y:2013:i:1:p:26-34","doi":null,"is_oa":false,"landing_page_url":"http://www.hrmars.com/admin/pics/1409.pdf","pdf_url":"http://www.hrmars.com/admin/pics/1409.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086625649","display_name":"Sorinel C\u0103pu\u015fneanu","orcid":"https://orcid.org/0000-0003-3799-3993","observed_orcids":["https://orcid.org/0000-0003-3799-3993"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sorinel C\u0103pu\u015fneanu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3799-3993","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5083711413","display_name":"Boca Ileana-Sorina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ileana Sorina Boca","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029064113","display_name":"Cristian Marian Barbu","orcid":"https://orcid.org/0000-0001-5103-4655","observed_orcids":["https://orcid.org/0000-0001-5103-4655"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cristian Marian Barbu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5103-4655","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023098719","display_name":"Letitia-Maria Rof","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Letitia-Maria Rof","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5005079514","display_name":"Dan Ioan Topor","orcid":"https://orcid.org/0000-0002-9092-1449","observed_orcids":["https://orcid.org/0000-0002-9092-1449"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dan Ioan Topor","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9092-1449","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.9938,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.91943669,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"3","issue":"1","first_page":"26","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-budgeting","display_name":"activity-based budgeting","score":0.9950000047683716},{"id":"https://openalex.org/keywords/mining-industry","display_name":"mining industry","score":0.8349999785423279},{"id":"https://openalex.org/keywords/budget-execution","display_name":"budget execution","score":0.8119999766349792},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.4749999940395355},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.6370000243186951}],"concepts":[{"id":"https://openalex.org/C129400051","wikidata":"https://www.wikidata.org/wiki/Q7913","display_name":"Romanian","level":2,"score":0.7919549942016602},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.7385435104370117},{"id":"https://openalex.org/C2984157484","wikidata":"https://www.wikidata.org/wiki/Q44497","display_name":"Mining industry","level":2,"score":0.6551895141601562},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43101367354393005},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.41460973024368286},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3859833776950836},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.3244301676750183},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.18001654744148254},{"id":"https://openalex.org/C16674752","wikidata":"https://www.wikidata.org/wiki/Q1370637","display_name":"Mining engineering","level":1,"score":0.12189790606498718},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:hur:ijaraf:v:3:y:2013:i:1:p:26-34","doi":null,"is_oa":false,"landing_page_url":"http://www.hrmars.com/admin/pics/1409.pdf","pdf_url":"http://www.hrmars.com/admin/pics/1409.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:59607936","doi":null,"is_oa":false,"landing_page_url":"http://pakacademicsearch.com/pdf-files/ech/120/26-34%20Volume%203,%20Issue%201%20(2013).pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W11995284","https://openalex.org/W1004584821","https://openalex.org/W1551900229","https://openalex.org/W1995410009","https://openalex.org/W2051618844","https://openalex.org/W2098608943","https://openalex.org/W2136465798","https://openalex.org/W2605744074"],"related_works":["https://openalex.org/W1683889249","https://openalex.org/W2136399335","https://openalex.org/W7209698570","https://openalex.org/W2147232824","https://openalex.org/W1496465718","https://openalex.org/W1649471380","https://openalex.org/W7000368921","https://openalex.org/W6908840370","https://openalex.org/W1540273031","https://openalex.org/W6987652323"],"abstract_inverted_index":{"The":[0,108,119],"article":[1,66,120],"aims":[2],"to":[3,42,55],"emphasize":[4],"the":[5,8,14,17,25,28,33,36,39,43,46,49,56,62,68,71,76,82,85,88,96,102,123,126,129,132,135,138,142,145],"importance":[6,133],"of":[7,20,27,38,45,59,64,70,81,84,95,98,110,125,134,137],"Activity-Based":[9,72],"Budgeting":[10,73],"(ABB)":[11],"implementation":[12,37,111,136],"within":[13,48,87,113,141],"entities":[15,47,86,143],"in":[16,32,75,92,144],"mining":[18,50,89,147],"industry":[19,52,91],"Romania.":[21],"Taking":[22],"into":[23],"account":[24],"stage":[26],"research":[29],"carried":[30],"out":[31],"literature":[34],"regarding":[35,128],"ABB":[40,139],"method":[41,74,140],"specific":[44],"extractive":[51,90],"and":[53,79,94,131],"up":[54],"current":[57],"performances":[58],"various":[60],"specialists,":[61],"authors":[63,127],"this":[65,106],"demonstrate":[67],"usefulness":[69],"management,":[77],"coordination":[78],"harmonization":[80],"activities":[83],"Romania":[93],"substantiation":[97],"decisions":[99],"based":[100],"on":[101],"information":[103],"supplied":[104],"by":[105],"method.":[107],"steps":[109],"taken":[112],"Lupeni":[114],"Mining":[115],"Exploitation":[116],"were":[117],"presented.":[118],"ends":[121],"with":[122],"conclusions":[124],"advantages":[130],"Romanian":[146],"industry.":[148]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
