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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. 
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.

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http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6V8B-44B2379-1-5&_cdi=5866&_user=2124005&_orig=search&_coverDate=02/28/2003&_sk=999769997&view=c&wchp=dGLbVzz-zSkWW&md5=c3372947db0883933eb1c380b5d618aa&ie=/sdarticle.pdf
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