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Convergence of ABC and ABM Principles – Guarantee of a Performant Management

Author

Listed:
  • Sorinel CĂPUŞNEANU

    (ARTIFEX University, Bucharest)

  • Dana-Maria MARTINESCU

    (ARTIFEX University, Bucharest)

Abstract

This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method. So, the ABM method becomes an important instrument for obtaining performances in business and the warranty for a performing management.

Suggested Citation

  • Sorinel CĂPUŞNEANU & Dana-Maria MARTINESCU, 2010. "Convergence of ABC and ABM Principles – Guarantee of a Performant Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 10(10(551)), pages 93-102, October.
    • Handle: RePEc:agr:journl:v:10(551):y:2010:i:10(551):p:93-102
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    Cited by:

    1. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.

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