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Theoretical and Applied Economics
No. 2 / 2011 (555)

Sustaining an Effective ABC-ABM System

Gary COKINS
SAS Institute Inc., Cary, North Carolina, USA
Sorinel CĂPUŞNEANU
Artifex University, Bucharest

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.

Keywords: Activity-Based Costing; Activity-Based Management; system; multidimensional data analysis; update.

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