Activity-based costing (ABC) involves focusing on the management of activities as the way to improve the value received by customers and profit achieved by those providing this value on a continuous basis. Most ABC/M implementations have focused on the financial view of technology, however, all three views must be understood, implemented, and coexist in order to have a truly successful and continuous implementation of ABC/M. This book lays a framework for establishing such activity-based systems, and provides the necessary keys for a successful implementation.
Mohan Nair
Informationssystem Kostenrechnung Management Wirtschaft