Value Based Management

Hodnotové řízení na základě dílčích aktivit

Libuše Šoljaková

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 73-83

Abstract: Activity (Value) Based Management systems provide more accurate information about business activities and processes. ABM systems focus on organizational activities as the key element for analyzing cost behavior in companies and reason for spending of resources. The main goals of implementation ABM is reducing the costs required to produce products and to service customers through elimination of activities with no value added for products and customers. Information about costs of activities is useful for product profitability analyses and customer profitability analyses.

Keywords: Activity; Classification of activities; Fixed and variable costs; Customer and product profitability analyses; Aktivita; Členění aktivit; Náklady fixní a variabilní; Analýza zisku ve vztahu k zákazníkům a výkonům (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.150

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