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• W2050421263 abstract "Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making. The ABC/ABM system alone, however, lacks the ability to support information for managerial decisions. We can summary the limitations of single ABC in today’s business environment as follow: (1) ABC was originally developed because traditional costing appeared to be providing misleading product costs. Only single ABC using, it just provides an alternative way to trace costs to products, (2) lack of planning and control cost. ABC/ABM discusses a product has already been developed, has been incurred costs, and is ready to be marketed as soon as a price set, (3) limit in finding opportunities for innovation, (4) lack of support for short-term decision. How can we overcome these limitations of ABC/ABM? This paper draws the framework of integration of ABC/ABM with other management accounting methods as one way to overcome its limitation and innovation management accounting. In the cope of this paper, authors focus on one model in the framework that is the integration of ABB with ABM." @default.
• W2050421263 created "2016-06-24" @default.
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• W2050421263 date "2013-01-01" @default.
• W2050421263 modified "2023-09-25" @default.
• W2050421263 title "Integration of Activity-Based Budgeting and Activity-Based Management" @default.
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• W2050421263 doi "https://doi.org/10.11648/j.ijefm.20130104.11" @default.
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