Theoretical and Applied Economics
No. 10 / 2010 (551)
Convergence of ABC and ABM Principles – Guarantee of a Performant Management
ARTIFEX University, Bucharest
Dana-Maria MARTINESCU
ARTIFEX University, Bucharest
Abstract. This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method. So, the ABM method becomes an important instrument for obtaining performances in business and the warranty for a performing management.
Keywords: Activity-Based Management; Activity-Based Costing; principles; activity; performance.
Contents
- Macroeconomic Impact on CEE Corporate Profitability: Analysis at the Level of Companies Listed on the Bucharest Stock Exchange
Cristina Maria TRIANDAFIL
Petre BREZEANU
Leonardo BADEA
- Financial Development and Economic Growth: A Panel Data Approach
Nuno Carlos LEITÃO
- Analysis of the Value Creation in Higher Institutions: A Relational Perspective
Raquel SÁNCHEZ-FERNÁNDEZ
M. Ángeles INIESTA-BONILLO
Walesska SCHLESINGER-DÍAZ
Pilar RIVERA-TORRES
- Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment
Gheorghe MATEI
Daniela PÎRVU
- Importance of Partnership and Cooperation for Territorial Development
Anna VAŇOVÁ
Kamila BORSEKOVÁ
Miroslav FORET
- Convergence of ABC and ABM Principles – Guarantee of a Performant Management
Sorinel CĂPUŞNEANU
Dana-Maria MARTINESCU