ABC- ABM, NEW METHODS IN THE COMPUTING COST SYSTEM AND ENTERPRISES’ ACHIEVEMENTS  Cover Image

ABC – ABM – METODE NOI ÎN DOMENIUL GESTIUNII COSTURILOR SI A PERFORMANTELOR ÎNTREPRINDERII
ABC- ABM, NEW METHODS IN THE COMPUTING COST SYSTEM AND ENTERPRISES’ ACHIEVEMENTS

Author(s): Lucia Sucală
Subject(s): Economy
Published by: Studia Universitatis Babes-Bolyai

Summary/Abstract: In the modern domain of costs and performances administration, the ABC method proposes a computing cost system while the ABM method it’s a management philosophy of the future. If the ABC method supplies necessary information for activities administration, method ABM uses them for intern processes improvement.

  • Issue Year: 49/2004
  • Issue No: 1
  • Page Range: 69-72
  • Page Count: 4
  • Language: Romanian