Activity-based management: Difference between revisions
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'''Activity-based Management''' is defined as a set of tools that help increase overall efficiency, reduce costs, improve asset utilization, and modify corporate strategy by correctly interpreting information derived from ABC analysis. <ref>Cooper, R., Kaplan, R. S. (1999)</ref> | '''Activity-based Management''' is defined as a set of tools that help increase overall efficiency, reduce costs, improve asset utilization, and modify corporate strategy by correctly interpreting information derived from ABC analysis. <ref>Cooper, R., Kaplan, R. S. (1999)</ref> | ||
Revision as of 14:19, 7 November 2022
Activity-based Management is defined as a set of tools that help increase overall efficiency, reduce costs, improve asset utilization, and modify corporate strategy by correctly interpreting information derived from ABC analysis. [1]
Footnotes
- ↑ Cooper, R., Kaplan, R. S. (1999)
References
- Cooper, R. and Kaplan, R. S., 1999, The Design of Cost Management System., Prentice Hall, Second Edition; Upper Saddle River, New Jersey.
Author: Sven Korten
