Search Results - subject:"Activity based management"

Public management accounting in Japan : case study of the National Tax Agency in the Ministry of Finance

Ohnishi, Junya - 2022

Persistent link: https://www.econbiz.de/10013490609

The expansion of activity-based costing/management in the Czech Republic

Pokorná, Jana - In: Central European journal of management : CEJM 2 (2015) 1/2, pp. 35-48

This paper aims to investigate the expansion of an advanced management tool - Activity-based costing/management (ABC/M) among Czech companies and to map the level of its utilization. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic...

Persistent link: https://www.econbiz.de/10011632994

Activity-based Management in France: A focus on the information systems department of a bank

Wegmann, Grégory - HAL - 2011

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we...

Persistent link: https://www.econbiz.de/10008924844

Sustaining an Effective ABC-ABM System

COKINS, Gary; CĂPUŞNEANU, Sorinel - In: Theoretical and Applied Economics XVIII(2011) (2011) 2(555), pp. 47-58

The purpose of this paper is to describe the Activity- Based Costing (ABC) and Activity-Based Management (ABM) system …

Persistent link: https://www.econbiz.de/10008853085

The Complementariness of the Business Process Reengineering and Activity-Based Management

DOMANOVIC, Violeta; STOJANOVIC-ALEKSIC, Vesna - In: Scientific Bulletin - Economic Sciences (2010) 9, pp. 123-130

activity based management in the process of long term efficiency improvement. Namely, the basic postulate of business process … reengineering concept might be established in the process of activity based management implementation and conversely. …

Persistent link: https://www.econbiz.de/10008574247

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

CĂPUŞNEANU, Sorinel; MARTINESCU, Dana-Maria - In: Theoretical and Applied Economics 10(551) (2010) 10(551), pp. 93-102

This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has …

Persistent link: https://www.econbiz.de/10008670493

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

Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009

This article describes the principles of Activity-Based Management and treats the implementation stages of it in …

Persistent link: https://www.econbiz.de/10008740564

BALANCED SCORECARD AND THE MANAGEMENT INTRUMENTS COMPLEMENTARITY

CUC, Sunhilde - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 2(10), pp. 119-124

organizational strategy and vision. This article considers how Total Quality Management, Activity Based Management (ABM), Customer …

Persistent link: https://www.econbiz.de/10008677505

Activity Based Costing: cost analysis of dean’s office at universities

Klaus, Agata; Rynca, Radoslaw; Kowalski, Michal - In: Operations Research and Decisions 1 (2007), pp. 63-78

Nowadays the problem of efficient costs management affects not only the manufacturing industry concentrated on profits. Many factors, above all the managers awareness, cause that every institution is trying to find solutions which ensure information support in cost area. This is an important...

Persistent link: https://www.econbiz.de/10008777245