文章基本信息

标题：Convergence of ABC and ABM Principles – Guarantee of a Performant Management
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作者：Capusneanu, Sorinel ; Constantin (Oprea, Martinescu), Dana Maria
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2010
卷号：10(551)
期号：10(551)
页码：93-102
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：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.
关键词：Activity-Based Management; Activity-Based Costing; principles; activity; performance.