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 for the ABM method. So, the ABM method becomes an important instrument for obtaining performances in...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
General Association of Economists from Romania
2010-10-01
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Series: | Theoretical and Applied Economics |
Subjects: | |
Online Access: |
http://store.ectap.ro/articole/523.pdf
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Summary: | 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 for the ABM method. So, the ABM method becomes an
important instrument for obtaining performances in business and the
warranty for a performing management. |
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ISSN: | 1841-8678 1844-0029 |