Author/Authors :
KARCIOĞLU, Reşat Atatürk Üniversitesi - İİBF - İşletme Bölümü, Turkey , BİNBOĞA, Gülüzar Atatürk Üniversitesi - Sosyal Bilimler Enstitüsü, Turkey
Title Of Article :
FAALİYETE DAYALI MALİYETLEME VE FAALİYETE DAYALI YÖNETİMİN İŞLETME STRATEJİSİNİN BELİRLENMESİNDEKİ ROLÜ
Abstract :
Strategic decisions have a major importance in the shaping of the future of the businesses. Determining the strategic decisions of business management will be Activity-Based Costing (ABC) and Activity-Based Management (ABM) has two important tools. ABM using cost information provided by the ABC process improvement and provide increased profitability. As a result, the business have an important competitive advantage.
NaturalLanguageKeyword :
Activity , Based Costing (ABC) , Activity , Based Management (ABM) , Strategic Decisions.
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
