Sustaining an Effective ABC-ABM System

The purpose of this paper is to describe the Activity- Based Costing (ABC) and Activity-Based Management (ABM) system and techniques to sustain them as a permanent and repeatable production reporting system, not just for one-off analysis. A comparison is made between ABC/ABM modeling software that e...

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Bibliographic Details
Main Authors: Gary COKINS, Sorinel CĂPUŞNEANU
Format: Article
Language:English
Published: General Association of Economists from Romania 2011-02-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/555.pdf