Abstract

http://ssrn.com/abstract=1492042
 


 



Using Activity-Based Management to Achieve Excellence


Giuseppe Tardivo


University of Turin

Giulia Cordero Di Montezemolo


PricewaterhouseCoopers

September 30, 2009

Journal of Financial Management and Analysis, Vol. 22, No. 1, January-June 2009

Abstract:     
The Activity-Based Management (ABM) is a managerial accounting method based on an innovative cost determination as it attributes costs to the different activities performed within the company value chain for then sharing them between the different outputs. The ABM, in fact, is based on the principle according to which costs are determined by resource consuming activities and products meet these costs as a consequence of planning, production, selling and distribution activities.

The result of the ABM is the definition of a product full cost through the determination of indirect activities, offering a product cost determination system that differs from traditional criteria by cost dealing, since costs are not connected to output volumes.

Keywords: Activity-based management, Cost drivers, Performance measures

JEL Classification: L25, G30, M40

Accepted Paper Series


Not Available For Download

Date posted: October 24, 2009  

Suggested Citation

Tardivo, Giuseppe and Di Montezemolo, Giulia Cordero, Using Activity-Based Management to Achieve Excellence (September 30, 2009). Journal of Financial Management and Analysis, Vol. 22, No. 1, January-June 2009. Available at SSRN: http://ssrn.com/abstract=1492042

Contact Information

Giuseppe Tardivo (Contact Author)
University of Turin ( email )
Via Po 53
10124 Torino, Turin - Piedmont 10100
Italy
GIULIA CORDERO DI MONTEZEMOLO
PricewaterhouseCoopers ( email )
54 Gill Street
New Plymouth 4310
New Zealand
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