haku: @author Gamster, S. / yhteensä: 1
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Tekijä: | Gamster, S. |
Otsikko: | Using activity based management to justify ERP implementations |
Lehti: | Journal of Cost Management
1999 : SEP-OCT, VOL. 13:5, p. 24-33 |
Asiasana: | Managerial activities Cost effectiveness Cost benefit analysis Company performance |
Kieli: | eng |
Tiivistelmä: | The article deals with Activity-Based-Costing Models (ABCM), and presents the results of a study to impement an ERP syste.. The proposed system primarily focuses on the organization's financial and order fulfillment processes. The study looks at two types of improvements: (1) improvements that impact expense items, and (2) improvements to certain working capital or current asset accounts, such as inventory and accounts receivable, items which might typically be found on a company's Balance Sheet. The results can therefore be used to show how activities and processes may impact key financial statements. |
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