In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to...

The Activity-Based Management (ABM) is a managerial accounting method based on an innovative cost determination as it attributes costs to the different activities performed within the company value chain for then sharing them between the different outputs. The ABM, in fact, is based on the...

The successful organization is the one that is able to improve quality, lower costs and increase efficiency of operations, and eliminate different activities and products that incur losses. To achieve this, organizations implement different costing systems. A costing system is a system that...

In today's global market, a change in strategic and manufacturing practices to a more customer focused system such as the lean manufacturing/lean management system becomes crucial to help companies achieve a good competitive position. At the same time, the current traditional costing system is...

In their quest to assign capital appropriately, banks need the ability to compare two products in a way that objectively ascertains which is operationally riskier and by how much. Perceptions of changes in these risks can be used to predict future risk. Enter the prime metric to save the...

Prior to the 1990s, the Deluxe Corporation (Deluxe), the world's largest printer of checks as well as a provider of electronic products and services to financial institutions and retail companies, was characterized as a generally stable, family oriented business. This relatively calm situation...