search query: @indexterm REPORTING / total: 196
reference: 130 / 196
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. |
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