Integration of Activity-Based Budgeting and Activity-Based Management
نویسندگان
چکیده
منابع مشابه
Integration of activity-based budgeting and activity-based management
Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making. The ABC/ABM sy...
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ژورنال
عنوان ژورنال: International Journal of Economics, Finance and Management Sciences
سال: 2013
ISSN: 2326-9553
DOI: 10.11648/j.ijefm.20130104.11