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| 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
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