Zarządzanie wydajnością w oparciu o dzialalnośc
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Zarządzanie wydajnością w oparciu o dzialalnośc

Zarządzanie wydajnością w oparciu o dzialalnośc


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About the Book

Która metoda kalkulacji kosztów - Activity Based Costing /Management (ABC/M) lub Time-Driven Activity Based Costing (TD-ABC) - najlepiej wpisuje się w ramy zarządzania wydajnością? Podstawą naszych badań jest przegląd literatury dotyczącej zarówno metod kosztorysowych, jak i obserwacji jakościowych ze studium przypadku, w którym ABC/M zostalo wdrożone w niemieckim przedsiębiorstwie logistycznym. TD-ABC zawiera szereg rzekomych ulepszeń w porównaniu z istniejącym ABC/M, który zaklada zmaganie się z problemami konceptualnymi i niskim wskaźnikiem dyfuzji (ABC-paradoks). Nasze ustalenia wskazują na braki związane z koncepcją TD-ABC w zakresie gromadzenia danych oraz na terminowe ujęcie myoptyczne wszystkich dzialań biznesowych. Ponadto istnieją istotne dowody na to, że częśc świata akademickiego nie zdolala uchwycic ABC/M w jego najnowocześniejszym wydaniu; dla nich istnieje ono nadal w wersji koncepcyjnej z polowy lat 80-tych. ABC/M zapewnia wszystkie funkcje niezbędne do funkcjonowania w ramach Performance Management. Opracowujemy ramy, które opierają się na ABC/M i nazywamy je Activity Based Performance Management (ABPM). Pokazujemy, jak ABPM wspiera dostosowywanie decyzji operacyjnych i finansowych do strategii firmy.


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Product Details
  • ISBN-13: 9786203236064
  • Publisher: Wydawnictwo Nasza Wiedza
  • Binding: Paperback
  • Language: Polish
  • Returnable: N
  • Weight: 168 gr
  • ISBN-10: 6203236063
  • Publisher Date: 28 Sep 2021
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm


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Zarządzanie wydajnością w oparciu o dzialalnośc
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