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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| _version_ | 1818126963034816512 |
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| author | Sorinel CĂPUŞNEANU Dana-Maria MARTINESCU |
| author_facet | Sorinel CĂPUŞNEANU Dana-Maria MARTINESCU |
| author_sort | Sorinel CĂPUŞNEANU |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-11T07:09:48Z |
| format | Article |
| id | doaj.art-0a528a811b82455aadb15ffe49db1cdc |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-12-11T07:09:48Z |
| publishDate | 2010-10-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-0a528a811b82455aadb15ffe49db1cdc2022-12-22T01:16:22ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292010-10-01XVII1018418678Convergence of ABC and ABM Principles – Guarantee of a Performant ManagementSorinel CĂPUŞNEANU0Dana-Maria MARTINESCU1 ARTIFEX University, Bucharest ARTIFEX University, Bucharest 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. http://store.ectap.ro/articole/523.pdf Activity-Based ManagementActivity-Based Costingprinciplesactivityperformance |
| spellingShingle | Sorinel CĂPUŞNEANU Dana-Maria MARTINESCU Convergence of ABC and ABM Principles – Guarantee of a Performant Management Theoretical and Applied Economics Activity-Based Management Activity-Based Costing principles activity performance |
| title | Convergence of ABC and ABM Principles – Guarantee of a Performant Management |
| title_full | Convergence of ABC and ABM Principles – Guarantee of a Performant Management |
| title_fullStr | Convergence of ABC and ABM Principles – Guarantee of a Performant Management |
| title_full_unstemmed | Convergence of ABC and ABM Principles – Guarantee of a Performant Management |
| title_short | Convergence of ABC and ABM Principles – Guarantee of a Performant Management |
| title_sort | convergence of abc and abm principles guarantee of a performant management |
| topic | Activity-Based Management Activity-Based Costing principles activity performance |
| url |
http://store.ectap.ro/articole/523.pdf
|
| work_keys_str_mv | AT sorinelcapusneanu convergenceofabcandabmprinciplesguaranteeofaperformantmanagement AT danamariamartinescu convergenceofabcandabmprinciplesguaranteeofaperformantmanagement |