Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?

Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?

Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM) repres...

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Bibliographic Details
Main Authors: Ildikó Réka CARDOS, Stefan PETE
Format: Article
Language:English
Published: Romanian Academy 2011-06-01
Series:Revista Romana de Economie
Subjects:
ABC
ABM
implementation process
profitability
Online Access:http://www.revecon.ro/articles/2011-1/2011-1-9.pdf

Internet

http://www.revecon.ro/articles/2011-1/2011-1-9.pdf

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