Activity-based management

Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs using activity-based costing to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational decisions in an organization. Activity-based costing establishes relationships between overhead costs and activities so that overhead costs can be more precisely allocated to products, services, or customer segments. Activity-based management focuses on managing activities to reduce costs and improve customer value.
See more at Wikipedia.org...

GESTIONE BASATA SULLE ATTIVITÀ

Activity-Based ManagementABM הוא תהליך שבו ארגון מנתח עלויות אמיתיות של תהליכים ומוצרים (על בסיס ABC) על מנת להגיע לניהול מיטבי של עלויות ורווחיות.להמשך המאמר ראה ...