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Sustaining an Effective ABC-ABM System

Author

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  • Gary COKINS

    (SAS Institute Inc., Cary, North Carolina, USA)

  • Sorinel CĂPUŞNEANU

Abstract

The purpose of this paper is to describe the Activity- Based Costing (ABC) and Activity-Based Management (ABM) system and techniques to sustain them as a permanent and repeatable production reporting system, not just for one-off analysis. A comparison is made between ABC/ABM modeling software that extracts source data and business systems that include ABC/ABM modeling features. There are presented the stages of updating, running and rerunning the ABC/ABM system. The resulting information calculated and provided by the ABC/ABM system are analyzed and interpreted in terms of a multidimensional data analysis. The article ends with the authors' conclusions about the benefits of continued operation of sustaining the ABC/ABM system.

Suggested Citation

  • Gary COKINS & Sorinel CĂPUŞNEANU, 2011. "Sustaining an Effective ABC-ABM System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(555)), pages 47-58, February.
    • Handle: RePEc:agr:journl:v:2(555):y:2011:i:2(555):p:47-58
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    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.

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