Activity-Based Management principles and implementation opportunities of the ABM system

Căpuşneanu, Sorinel/I (2009): Activity-Based Management principles and implementation opportunities of the ABM system. Published in: Metalurgia International , Vol. XIV(20, No. No 11 (15 November 2009): pp. 83-85.

Abstract

This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method. Thus, the ABM method becomes an important tool of obtaining performances in business.

• Item Type: MPRA Paper
• Language: English
• Keywords: Activity-Based Management; Activity-Based Costing; principles; activities; performance.
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics

References

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4. Hicks D.T., (1999). Activity–Based Costing. Making it work for small and mid-sized companies, Second Edition, USA.

5. Ravignon L., Bescos P.L., Joalland M., Bourgeois S.Le, Maléjac A. (2003). Méthode ABC/ABM, Ed. d’Organisation, Paris.