Digitale Bibliotheek
Sluiten Bladeren door artikelen uit een tijdschrift
<< vorige    volgende >>
     Tijdschrift beschrijving
       Alle jaargangen van het bijbehorende tijdschrift
         Alle afleveringen van het bijbehorende jaargang
           Alle artikelen van de bijbehorende aflevering
                                       Details van artikel 6 van 7 gevonden artikelen
  Relevance lost: the rise and fall of activity-based costing
Titel: Relevance lost: the rise and fall of activity-based costing
Auteur: Nitza Geri
Boaz Ronen
Verschenen in: Human systems management
Paginering: Jaargang 24 (2005) nr. 2 pagina's 133-144
Jaar: 2005-07-11
Inhoud: In the debate between marginal decision-making and full absorbance that has been going on since the nineteenth century, activity-based costing/management (ABC/M) appeared as a promising decision support tool which answers the criticism leveled against traditional cost accounting. This paper describes the strengths and weaknesses of ABC/M from a global value creation perspective, in an effort to explain why it failed to live up to its promise and why not too many companies retained it beyond a short pilot period. The paper suggests the global decision-making methodology (GDM), as an effective alternative to costing methods, which improves the quality of decisions and enhances organization value. The paper illustrates its implementation by presenting a case study of a large international financial services organization that abandoned the ABC/M system it had been using for seven years in favor of GDM. The ABC/M system was transformed to a throughput focused "light ABC" system that supports GDM. The article describes the circumstances that led the organization to adopt GDM, and provides general guidelines for its implementation.
Uitgever: IOS Press
Bronbestand: Elektronische Wetenschappelijke Tijdschriften

                             Details van artikel 6 van 7 gevonden artikelen
<< vorige    volgende >>
 Koninklijke Bibliotheek - Nationale Bibliotheek van Nederland