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

Article English OPEN
Ildikó Réka CARDOS; Stefan PETE;
  • Publisher: Romanian Academy
  • Journal: Revista Romana de Economie, volume 32, issue 1(41) June, pages 151-168 (issn: 1220-5567)
  • Publisher copyright policies & self-archiving
  • Subject: profitability | ABC | implementation process | HB71-74 | Economics as a science | ABC,ABM,implementation process, profitability | ABM
    • jel: jel:M49 | jel:M10 | jel:M41

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... View more
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