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Activity Based Management - ABM

2020-07-28 17:20 浏览:624
英文名称:Activity based Management 中文名称:以活动为基础的管理

指用以活动为基础的成本计算制度改善企业的运营,指导企业有效地执行能创造价值的活动,消除和精简不能创造价值的活动,从而达到提高效率和效益的目的。

Using an activity-based costing system to improve the operations of an organization.

Many managers will attempt to use an activity-based costing system to identify the source of deficiencies in the system. once the deficiency is identified, the manager can then attempt to correct it to improve efficiency.



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