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Author:Cokins, G.
Title:Using ABC to become ABM
Journal:Journal of Cost Management
1999 : JAN/FEB, VOL. 13:1, p. 29-35
Index terms:Cost accounting
Strategy
Reporting
Information
Freeterms:ABC
ABM
Language:eng
Abstract:Many organizations initially applying activity-based cost management (or ABC/M), are uncertain about whether they should solve strategic or operational problems with the new data that is produced by the system. If appropriately approached, the data can be used for the both. It is recommended in this article that the financial professional follow a two-step process for successful implementation.
SCIMA record nr: 183664
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