Difference between revisions of "Operational ABM"
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(New page: Operational ABM From ControllerWiki (unreviewed) Jump to: navigation, search Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activi...) |
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Revision as of 04:03, 28 June 2011
Operational ABM From ControllerWiki (unreviewed) Jump to: navigation, search
Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activities which add value to the product can be identified and improved. Activities that don’t add value are the ones that need to be reduced to cut costs without reducing product value.
Literature
Kaplan R. S., Cooper R., Cost and effect: Using integrated cost systems to drive profitability and performance
Thats more than sensbile! Thats a great post!
