ABM versus GECON: uma análise comparativa

Luiz Carlos Miranda, Cláudio de Araújo Wanderley and Juliana Matos de Meira

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2003, vol. 7, issue 2, 93-114

Abstract: The purpose of this paper is to do a comparative study between Activity Based Management (ABM) and Information System of Economic Management (GECON). In this paper we try to indicate important similarities and differences between both models of management. The main similarity between GECON and ABM is related with searching improvement of internal process, by the managing activities. About the differences, it is possible to observe that the ABM takes more care with the supply chain, while GECON is worried about calculating the economic profit, by defining several criterions of valuation of the economic, accountant and financial aspects, which support its management model. In this paper, we also present a case study applied in a service company, showing the similarities and the differences between both models.

Date: 2003
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