IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v10(551)y2010i10(551)p93-102.html
   My bibliography  Save this article

Convergence of ABC and ABM Principles – Guarantee of a Performant Management

Author

Listed:
  • Sorinel CĂPUŞNEANU

    (ARTIFEX University, Bucharest)

  • Dana-Maria MARTINESCU

    (ARTIFEX University, Bucharest)

Abstract

This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method. So, the ABM method becomes an important instrument for obtaining performances in business and the warranty for a performing management.

Suggested Citation

  • Sorinel CĂPUŞNEANU & Dana-Maria MARTINESCU, 2010. "Convergence of ABC and ABM Principles – Guarantee of a Performant Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 10(10(551)), pages 93-102, October.
    • Handle: RePEc:agr:journl:v:10(551):y:2010:i:10(551):p:93-102
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/523.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=523&rid=67
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:10(551):y:2010:i:10(551):p:93-102. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.