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Management - Balanced Scorecard

The Importance of Activity-Based Costing/Management to the Balanced Scorecard This article considers how Activity Based Costing and Management (ABC/M) approaches may complement a balanced scorecard effort. Attention is paid to the critical success factors in ensuring that ABC/M adds value to the balanced scorecard initiative.

In this article, I will discuss how activity - based costing / management (ABC/M) contributes to the reliability and the quality of the metrics that populate the balanced scorecard. I have been involved in over 30 ABC/M implementations and more than 10 balanced scorecard implementations in Asia over the last five years. Most of what you read here is based on the learning that I have gleaned from these implementations. Firstly, I will outline briefly the concept of ABC/M and it's implementation. I will then discuss the various outputs from ABC/M and how they can enhance the balanced scorecard. pdf






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Status: 03. Juli 2015