Activity Based Management: Improving Processes and Profitability - Chapter 2, Historical Perspective
- Topics:
- Strategic Management Tools
- Tags:
- Activity-based Management,
- Marketing,
- Manufacturing,
- Managerial Accounting,
- Finance,
- Cost Management Systems Program,
- Cost Management,
- CAM-I Cost Management Systems Programme,
- Better Management.com,
- Pricing
- Source:
- Better Management.com
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Overview: Costs have been addressed in many ways in businesses, although traditional practice had formed around the major manufacturing sectors. The key problems with trying to get accurate product costs started to gain the attention of a body called CAM-I (Consortium for Advanced Manufacturing - International). The CAM-I Cost Management Systems (CMS) Programme is internationally recognised as a leading forum for the advancement of cost and resource management practices. Organised in 1986 as a coalition of leading thinkers from industry, government, and academia, the CMS Program has accomplished extensive research and development of new management methods. The CMS Program is acknowledged worldwide for raising the awareness of Activity Based Costing (ABC) and Activity Based Management (ABM).
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