ABC – ABM – METODE NOI ÎN DOMENIUL GESTIUNII COSTURILOR SI A PERFORMANTELOR ÎNTREPRINDERII
ABC- ABM, NEW METHODS IN THE COMPUTING COST SYSTEM AND ENTERPRISES’ ACHIEVEMENTS
Author(s): Lucia SucalăSubject(s): Economy
Published by: Studia Universitatis Babes-Bolyai
Summary/Abstract: In the modern domain of costs and performances administration, the ABC method proposes a computing cost system while the ABM method it’s a management philosophy of the future. If the ABC method supplies necessary information for activities administration, method ABM uses them for intern processes improvement.
Journal: Studia Universitatis Babes Bolyai - Negotia
- Issue Year: 49/2004
- Issue No: 1
- Page Range: 69-72
- Page Count: 4
- Language: Romanian