haku: @indexterm managerial activities / yhteensä: 240
viite: 46 / 240
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.
SCIMA tietueen numero: 202765
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