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.
Contents
Macroeconomic Impact on CEE Corporate Profitability: Analysis at the Level of Companies Listed on the Bucharest Stock Exchange
Financial Development and Economic Growth: A Panel Data Approach
Analysis of the Value Creation in Higher Institutions: A Relational Perspective
Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment
European Economics, Update. Another Ten Theses on the Economic Integration
Importance of Partnership and Cooperation for Territorial Development
To Differentiate or Not to Differentiate: A Question when Some Consumers Are Loyal
Convergence of ABC and ABM Principles – Guarantee of a Performant Management