für 44.10€ kaufen ··· 9783844330557 ··· 10361115819 ··· Which costing method -Activity Based Costing /Management (ABC/M) or Time-Driven Activity Based Costing (TD-ABC) - fits best in the frame of Performance Management A literature review on both costing methods and qualitative observations from a case study, where ABC/M was implemented in a German logistics company, provide the basis for our research. TD-ABC comes along with a variety of alleged improvements compared to existing ABC/M, which is assumed to struggle with conceptual problems and low diffusion rates (ABC-paradox). Our findings show shortcomings connected to the concept of TD-ABC concerning data gathering and the myopic view on time to reflect all business activities. Furthermore there is significant evidence that a part of the academic world missed to capture ABC/M in its state-of-the-art for them it still exist in the conceived version from the mid-80`s. ABC/M provides all features necessary to function within the frame of Performance Management. We develop a framework which is based on ABC/M and name this Activity Based Performance Management (ABPM). We show how ABPM supports to align operational and financial decisions to a company`s strategy. Hersteller: LAP Lambert Academic Publishing Marke: LAP Lambert Academic Publishing EAN: 9783844330557 Kat: Hardcover/Sozialwissenschaften, Recht, Wirtschaft/Wirtschaft Lieferzeit: Sofort lieferbar Versandkosten: Ab 20¤ Versandkostenfrei in Deutschland Icon: https://www.inforius-bilder.de/bild/?I=MAIFpt%2BiwDOj5XJ9%2FZtF4rEF3aM2llW0Hs6gb29LZuQ%3D Bild:
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