Convergence of ABC and ABM Principles – Guarantee of a Performant Management

Convergence of ABC and ABM Principles – Guarantee of a Performant Management

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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...

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Bibliographic Details
Main Authors: Sorinel CĂPUŞNEANU, Dana-Maria MARTINESCU
Format: Article
Language:English
Published: General Association of Economists from Romania 2010-10-01
Series:Theoretical and Applied Economics
Subjects:
Activity-Based Management
Activity-Based Costing
principles
activity
performance
Online Access: http://store.ectap.ro/articole/523.pdf

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