Convergence of ABC and ABM Principles – Guarantee of a Performant Management

This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method. So, the ABM method becomes an important instrument for obtaining performances in business and the warranty for a performing management.

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Year of publication:	2010
Authors:	CĂPUŞNEANU, Sorinel ; MARTINESCU, Dana-Maria
Published in:	Theoretical and Applied Economics. - Asociaţia Generalā a Economiştilor din România - AGER. - Vol. 10(551).2010, 10(551), p. 93-102
Publisher:	Asociaţia Generalā a Economiştilor din România - AGER
Subject:	Activity-Based Management \| Activity-Based Costing \| principles \| activity \| performance

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Extent:	application/pdf text/html
Type of publication:	Article
Language:	English
Source:	RePEc - Research Papers in Economics

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