Sinossi
Which costing method -Activity Based Costing /Management (ABC/M) or Time-Driven Activity Based Costing (TD-ABC) - fits best in the frame of Performance Management? A literature review on both costing methods and qualitative observations from a case study, where ABC/M was implemented in a German logistics company, provide the basis for our research. TD-ABC comes along with a variety of alleged improvements compared to existing ABC/M, which is assumed to struggle with conceptual problems and low diffusion rates (ABC-paradox). Our findings show shortcomings connected to the concept of TD-ABC concerning data gathering and the myopic view on time to reflect all business activities. Furthermore there is significant evidence that a part of the academic world missed to capture ABC/M in its state-of-the-art; for them it still exist in the conceived version from the mid-80's. ABC/M provides all features necessary to function within the frame of Performance Management. We develop a framework which is based on ABC/M and name this Activity Based Performance Management (ABPM). We show how ABPM supports to align operational and financial decisions to a company's strategy.
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Informazioni sull'autore
Studied Industrial IT-Engineering and Management at the Technical University of Berlin and Finance & International Business at Aarhus School of Business. He works as a Consultant for Financial and Business Intelligence.
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Activity Based Performance Management
Editore:
LAP LAMBERT Academic Publishing Mai 2011, 2011
ISBN 10: 3844330550
ISBN 13: 9783844330557
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Da: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germania
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Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Which costing method -Activity Based Costing /Management (ABC/M) or Time-Driven Activity Based Costing (TD-ABC) - fits best in the frame of Performance Management A literature review on both costing methods and qualitative observations from a case study, where ABC/M was implemented in a German logistics company, provide the basis for our research. TD-ABC comes along with a variety of alleged improvements compared to existing ABC/M, which is assumed to struggle with conceptual problems and low diffusion rates (ABC-paradox). Our findings show shortcomings connected to the concept of TD-ABC concerning data gathering and the myopic view on time to reflect all business activities. Furthermore there is significant evidence that a part of the academic world missed to capture ABC/M in its state-of-the-art; for them it still exist in the conceived version from the mid-80's. ABC/M provides all features necessary to function within the frame of Performance Management. We develop a framework which is based on ABC/M and name this Activity Based Performance Management (ABPM). We show how ABPM supports to align operational and financial decisions to a company's strategy. 76 pp. Englisch. Codice articolo 9783844330557
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Activity Based Performance Management
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LAP LAMBERT Academic Publishing, 2011
ISBN 10: 3844330550
ISBN 13: 9783844330557
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Da: moluna, Greven, Germania
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Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Alsamawi FerasStudied Industrial IT-Engineering and Management at the Technical University of Berlin and Finance & International Business at Aarhus School of Business. He works as a Consultant for Financial and Business Intelligen. Codice articolo 5473440
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Activity Based Performance Management
Editore:
LAP LAMBERT Academic Publishing Mai 2011, 2011
ISBN 10: 3844330550
ISBN 13: 9783844330557
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Da: buchversandmimpf2000, Emtmannsberg, BAYE, Germania
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Taschenbuch. Condizione: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Which costing method -Activity Based Costing /Management (ABC/M) or Time-Driven Activity Based Costing (TD-ABC) - fits best in the frame of Performance Management A literature review on both costing methods and qualitative observations from a case study, where ABC/M was implemented in a German logistics company, provide the basis for our research. TD-ABC comes along with a variety of alleged improvements compared to existing ABC/M, which is assumed to struggle with conceptual problems and low diffusion rates (ABC-paradox). Our findings show shortcomings connected to the concept of TD-ABC concerning data gathering and the myopic view on time to reflect all business activities. Furthermore there is significant evidence that a part of the academic world missed to capture ABC/M in its state-of-the-art; for them it still exist in the conceived version from the mid-80's. ABC/M provides all features necessary to function within the frame of Performance Management. We develop a framework which is based on ABC/M and name this Activity Based Performance Management (ABPM). We show how ABPM supports to align operational and financial decisions to a company's strategy.VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 76 pp. Englisch. Codice articolo 9783844330557
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Activity Based Performance Management : state-of-the-art and not time driven
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LAP LAMBERT Academic Publishing, 2011
ISBN 10: 3844330550
ISBN 13: 9783844330557
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Da: AHA-BUCH GmbH, Einbeck, Germania
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Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Which costing method -Activity Based Costing /Management (ABC/M) or Time-Driven Activity Based Costing (TD-ABC) - fits best in the frame of Performance Management A literature review on both costing methods and qualitative observations from a case study, where ABC/M was implemented in a German logistics company, provide the basis for our research. TD-ABC comes along with a variety of alleged improvements compared to existing ABC/M, which is assumed to struggle with conceptual problems and low diffusion rates (ABC-paradox). Our findings show shortcomings connected to the concept of TD-ABC concerning data gathering and the myopic view on time to reflect all business activities. Furthermore there is significant evidence that a part of the academic world missed to capture ABC/M in its state-of-the-art; for them it still exist in the conceived version from the mid-80's. ABC/M provides all features necessary to function within the frame of Performance Management. We develop a framework which is based on ABC/M and name this Activity Based Performance Management (ABPM). We show how ABPM supports to align operational and financial decisions to a company's strategy. Codice articolo 9783844330557
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Activity Based Performance Management | state-of-the-art and not time driven
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LAP LAMBERT Academic Publishing, 2011
ISBN 10: 3844330550
ISBN 13: 9783844330557
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Taschenbuch. Condizione: Neu. Activity Based Performance Management | state-of-the-art and not time driven | Feras Alsamawi | Taschenbuch | 76 S. | Englisch | 2011 | LAP LAMBERT Academic Publishing | EAN 9783844330557 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu. Codice articolo 107008919
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