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...

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...

Purpose The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to determining its degree of cost management focus and...