论文信息 - Activity Based Costing

Activity Based Costing

This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation. The Client has used the outcomes as a basis for the outsourcing of voice, data, and certain areas of IT support and business process improvement of particular IT processes.

G. Beekman | G.J. Beekman | Christian Schawel | Fabian Billing

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