Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure

dc.creatorRoztocki,Narcyz
dc.date2010-04-01
dc.date.accessioned2017-03-07T16:23:22Z
dc.date.available2017-03-07T16:23:22Z
dc.identifierhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-18762010000100002
dc.identifier.urihttp://repositorioslatinoamericanos.uchile.cl/handle/2250/400763
dc.descriptionThis paper explores the application of Activity-Based Costing and Activity-Based Management in e-commerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure 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.
dc.formattext/html
dc.languageen
dc.publisherUniversidad de Talca
dc.sourceJournal of theoretical and applied electronic commerce research v.5 n.1 2010
dc.subjectActivity-Based Costing
dc.subjectCost Control
dc.subjectCosting System
dc.subjectCustomer Profitability
dc.subjectE-Commerce
dc.subjectActivity-Based Management
dc.titleActivity-Based Management for Electronic Commerce: A Structured Implementation Procedure
dc.typeArtículos de revistas


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