Process Oriented Activity-Based Costing for Business Process Management
Yoshiyuki Nagasaka and
Gunyung Lee
Chapter 2 in Holistic Business Process Management:Theory and Practice, 2017, pp 21-36 from World Scientific Publishing Co. Pte. Ltd.
Abstract:
The following sections are included:IntroductionCharacteristics of TD-ABC, Problems, and ImprovementsImplementation of PO-ABC by BPMCost Accounting According to Order by PO-ABCComparison of TD-ABC and BPM/PO-ABCConclusionReferences
Keywords: Business Process Management; Business Process Innovation; BPM Practices; BPM for SMEs (search for similar items in EconPapers)
JEL-codes: M10 (search for similar items in EconPapers)
Date: 2017
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