Sustaining an Effective ABC-ABM System

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Gary COKINS; Sorinel CĂPUŞNEANU;
(2011)
  • Publisher: General Association of Economists from Romania
  • Journal: Theoretical and Applied Economics, volume XVIII(2011), issue 2(555) February, pages 47-58 (issn: 1841-8678, eissn: 1844-0029)
  • Publisher copyright policies & self-archiving
  • Subject: Activity-Based Costing | HF5001-6182 | update. | Business | Economics as a science | update | multidimensional data analysis | Activity-Based Management | system | HB71-74 | Activity-Based Costing; Activity-Based Management; system; multidimensional data analysis; update. | HB1-3840 | Economic theory. Demography
    acm: Hardware_LOGICDESIGN | ComputingMilieux_LEGALASPECTSOFCOMPUTING

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 ... View more
  • References (5)

    Briciu, S., Căpuşneanu, S., Rof, L.M., Topor, D. (2010). Accounting and management control. Entity performance assessment tools, Editura Aeternitas, Alba-Iulia

    Cokins, G. (2009). Performance management: integrating strategy execution, methodologies, risk and analytics, John Wiley & Sons Inc., Hoboken, New Jersey

    Cokins, G., (2004). Activity-Based Cost Management - An Executives Guide, John Wiley & Sons Inc., Hoboken, New Jersey

    Cokins, G. (1996). Activity - Based Cost Management - Making it work. A manager's guide to implementing and sustaining an effective ABC system

    The CAM-I Glossary of Activity-Based Management, Version 3.0, Edited by Paul A. Dierks and Gary Cokins (Bedford: CAM-I, 2000)

  • Related Organizations (1)
    SAS Institute Inc
    United States
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