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Managementul costurilor bazat pe activităţi (ABM)

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dc.contributor.author BUGAIAN, L.
dc.date.accessioned 2019-09-05T12:27:34Z
dc.date.available 2019-09-05T12:27:34Z
dc.date.issued 2006
dc.identifier.citation BUGAIAN, L. Managementul costurilor bazat pe activităţi (ABM). In: Meridian Ingineresc. 2006, nr. 1, pp. 44-47. ISSN 1683-853X. en_US
dc.identifier.issn 1683-853X
dc.identifier.uri http://repository.utm.md/handle/5014/4366
dc.description.abstract În lucrare se analizează metodologia şi condiţiile de implementare a sistemului de management a costurilor bazat pe activităţi (ABM) la întreprinderile moldoveneşti. Sistemul presupune o abordare de îmbunătăţire continue afacerii prin asigurarea managerilor cu informaţie operativă corectă nu numai despre produse şi servicii, dar şi despre comenzi, clienţi individual şi despre mix-ul de produse. en_US
dc.description.abstract The paper analyses the methodology and conditions for using the Activity Based Cost Management (ABM) system in Moldovan companies. This system assumes an approach of continuous business improvement by means of providing the managers with accurate and operative information not only by products and services, but also by orders, individual clients and product mix. en
dc.description.abstract Dans ce travail on analyse la méthodologie et les conditions de l’implantation du management des coûts basé sur les activités (ABM) dans les entreprises moldaves. Le system suppose un traité de l’amélioration permanente de l’affaire en assurant les managers avec une information opérative correcte non seulement sur les produits et les services, mais aussi sur les commandes, les clients individuels et le mixe des produits. fr
dc.description.abstract В работе анализируется методология и условия внедрения системы управления основанной на виды деятельности (ABM) на молдавских предприятиях. Система предусматривает подход постоянного улучшения бизнеса через обеспечение менеджеров точной оперативной информацией не только o продукции и услугах, но и о заказах, индивидуальных клиентах и о структуре продаж. ru
dc.language.iso ro en_US
dc.publisher Editura U.T.M. en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject cost management en_US
dc.subject managementul costurilor en_US
dc.title Managementul costurilor bazat pe activităţi (ABM) en_US
dc.title.alternative Activity based cost management (ABM) en_US
dc.title.alternative Le management des coûts basé sur les activités (ABM) en_US
dc.title.alternative Управление затратами основанное на анализ деятельности en_US
dc.type Article en_US


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