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 |
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General Association of Economists from Romania
2010-10-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/523.pdf |
| _version_ | 1828874953468936192 |
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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 | 2024-12-13T07:49:02Z |
| format | Article |
| id | doaj.art-c20f48b8a5384f579e41aefec93184f1 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 |
| language | English |
| last_indexed | 2024-12-13T07:49:02Z |
| publishDate | 2010-10-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-c20f48b8a5384f579e41aefec93184f12022-12-21T23:54:45ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86782010-10-0110(551)10(551)93102Convergence of ABC and ABM Principles – Guarantee of a Performant ManagementSorinel CĂPUŞNEANUDana-Maria MARTINESCUThis 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://www.ectap.ro/articole/523.pdfActivity-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://www.ectap.ro/articole/523.pdf |
| work_keys_str_mv | AT sorinelcapusneanu convergenceofabcandabmprinciplesguaranteeofaperformantmanagement AT danamariamartinescu convergenceofabcandabmprinciplesguaranteeofaperformantmanagement |