Theoretical and Applied Economics
No. 2 / 2011 (555)
Sustaining an Effective ABC-ABM System
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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Contents
- Economics of Sustainable Development. Competitiveness and Economic Growth
Dorel AILENEI
Liviu-Cosmin MOSORA
- The Particularities of the Economic Crisis
in the Knowledge-Based Society
Ion IVAN
Marius POPA
Dragoş PALAGHITA
Bogdan VINTILĂ
Mihai DOINEA
- Adverse Selection Models
with Three States of Nature
Daniela MARINESCU
Dumitru MARIN
- Sustaining an Effective ABC-ABM System
Gary COKINS
Sorinel CĂPUŞNEANU
- Consequences of the Budget Deficit
in the Current Crisis in Romania.
Implications on the Labor Market
Gabriela MOLĂNESCU
Mirela Ionela ACELEANU
- Portfolio Risk Analysis using ARCH and GARCH Models in the Context of the Global Financial Crisis
Oana Mădălina PREDESCU
Stelian STANCU
- Costs of Adopting a Common European Currency. Analysis in Terms of the Optimum Currency
Areas Theory
Aura Gabriela SOCOL
- The Effects of Economic Geography on Education in Romania
Jesús LÓPEZ-RODRÍGUEZ
Andres FAIÑA
Cosmin-Gabriel BOLEA
- Statistical – Econometric Analysis of the Correlations between the Social Security Budget and the Main Macroeconomic Aggregates in Romania
Emilia ŢIŢAN
Cristina BOBOC
Simona GHIŢĂ
Daniela TODOSE
- Effects of the Current Economic Crisis on the Fiscal Variables in EU Countries
Iulian Viorel BRAŞOVEANU
Laura Obreja BRAŞOVEANU
- The Image of the Tourism Destination –
a Supporting Element in the Development
of the Regional Tourism Brand
Study Case: Muntenia
Aurelia-Felicia STĂNCIOIU
Nicolae TEODORESCU
Ion PÂRGARU
Anca-Daniela VLĂDOI
Codruţa BĂLTESCU
- Economic Crises and the Complexity
of Animal Spirits Modeling
Grigore PIROŞCĂ
- An Epistemological Perspective on the Quality of Life Concept
George ŞERBAN-OPRESCU
- The Natural Rate of Unemployment and its Implications for Economic Policy
Monica DOBRESCU
Claudia PAICU
Silvia IACOB
- Estimation of Inflationary Expectations and the Effectiveness of Inflation Targeting Strategy
Amalia CRISTESCU
Mădălina Ecaterina ANDREICA
- The Impact of Investments and Gross Value Added upon Earnings
Larisa APARASCHIVEI
Maria Denisa VASILESCU
Nicolae CĂTĂNICIU
