Difference between revisions of "Operational ABM"
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Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activities which add value to the product can be identified and improved. Activities that don’t add value are the ones that need to be reduced to cut costs without reducing product value. | Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activities which add value to the product can be identified and improved. Activities that don’t add value are the ones that need to be reduced to cut costs without reducing product value. | ||
| − | + | == Literature == | |
| + | Kaplan R. S., Cooper R., Cost and effect: Using integrated cost systems to drive profitability and performance | ||
| + | |||
| + | == Author == | ||
| + | Zieliński Tomasz | ||
Revision as of 15:05, 11 April 2012
Operational ABM From ControllerWiki (unreviewed) Jump to: navigation, search
Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activities which add value to the product can be identified and improved. Activities that don’t add value are the ones that need to be reduced to cut costs without reducing product value.
Literature
Kaplan R. S., Cooper R., Cost and effect: Using integrated cost systems to drive profitability and performance
Author
Zieliński Tomasz
