Activity-Based Costing/Management and Its Implications for Operations Management
Опубликовано на портале: 21-06-2006
Technovation.
2003.
Vol. 23.
No. 2.
P. 131-138.
Тематический раздел:
Activity-Based Costing/Management (ABC/M) is an Information System developed in the
1980s to overcome some of the limitations of traditional cost accounting and to enhance
its usefulness to strategic decision-making. In this paper, we show how an ABC/M
system can serve as a useful information system to support effective operations decision-making
processes. We propose a conceptual framework, Operations Hexagon, to discuss the
managerial implications of an ABC/M system for various operations management decisions
related to product planning and design, quality management and control, inventory
management, capacity management and work force management. By viewing an ABC/M system
as an enabler to improve the operations decision-making, we demonstrate that these
systems enable an operations manager to enhance the quality of the decision-making
process.
Ключевые слова
См. также:
International Journal of Production Economics.
2006.
[Статья]
Critical Perspectives on Accounting.
2002.
Vol. 13.
No. 3.
P. 311-331.
[Статья]
Management Accounting Research.
2002.
Vol. 13.
No. 1.
P. 1-39.
[Статья]
International Journal of Production Economics.
2002.
Vol. 79.
No. 1.
P. 75-82.
[Статья]
Advances in Management Accounting.
2003.
Vol. 11.
P. 59-84.
[Статья]