Activity-Based Management for E-Commerce
نویسنده
چکیده
This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate operational and strategic Activity-Based Management in e-commerce.
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تاریخ انتشار 2004