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Gaining and sustaining competitive advantage with activity based cost management system

Gaining and sustaining competitive advantage with activity based cost management system In the era of competitive global environment and technology‐based organizations managers are, more than ever, pressured to find ways to maintain their competitive advantage. In order to achieve and sustain a competitive advantage, managers must examine the internal processes of their companies. The firm produces products or provide services by performing a set of activities that create value. Increasing the value of these activities can increase the competitive advantage of a firm. There are several methods that have been developed for adding value to the core activities in the firm. One method that is gaining popularity among companies is activity‐based cost management (ABCM). ABCM as a system can provide managers with a strategic view of the activities that are essential to the competitive nature of the enterprise. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Industrial Management & Data Systems Emerald Publishing

Gaining and sustaining competitive advantage with activity based cost management system

Industrial Management & Data Systems , Volume 104 (5): 7 – Jun 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0263-5577
DOI
10.1108/02635570410537462
Publisher site
See Article on Publisher Site

Abstract

In the era of competitive global environment and technology‐based organizations managers are, more than ever, pressured to find ways to maintain their competitive advantage. In order to achieve and sustain a competitive advantage, managers must examine the internal processes of their companies. The firm produces products or provide services by performing a set of activities that create value. Increasing the value of these activities can increase the competitive advantage of a firm. There are several methods that have been developed for adding value to the core activities in the firm. One method that is gaining popularity among companies is activity‐based cost management (ABCM). ABCM as a system can provide managers with a strategic view of the activities that are essential to the competitive nature of the enterprise.

Journal

Industrial Management & Data SystemsEmerald Publishing

Published: Jun 1, 2004

Keywords: Activity based costs; Competitive strategy; Continuous improvement; Total quality management; Competences

References