TAILIEUCHUNG - Activity based management (ABM) and control system design

This paper provides a discussion of control system design choices under a system of Activity Based Management (ABM). The costs and benefits of control under ABM are compared to those under objective control based on outcomes or results. Fundamentally, effective control under ABM relies on the available information to superiors about subordinate performance. | http Accounting and Finance Research Vol. 7 No. 2 2018 Activity Based Management ABM and Control System Design Leslie Kren1 1 Lubar School of Business University of Wisconsin-Milwaukee Milwaukee WI 53201 USA Corespondence Leslie Kren Lubar School of Business University of Wisconsin-Milwaukee Milwaukee WI 53201 USA Received January 4 2018 Accepted January 23 2018 Online Published January 26 2018 doi URL https Abstract This paper provides a discussion of control system design choices under a system of Activity Based Management ABM . The costs and benefits of control under ABM are compared to those under objective control based on outcomes or results. Fundamentally effective control under ABM relies on the available information to superiors about subordinate performance. The efficacy of ABM as a control tool depends upon understanding the choices available to managers and the subsequent actions they followed to meet ABM goals. Thus ABM requires investment in sophisticated information system capabilities and a flatter organization structure for effective monitoring of managers choices and decisions. Keywords Control system Performance evaluation Activity based costing 1. Introduction Activity based costing ABC is typically viewed as a mechanism for output cost estimation. An extension of ABC is activity based management ABM which is the process of using activities to improve process efficiency Cooper and Kaplan 1992 . Thus ABM provides goals and targets for managers in areas such as elimination or reduction of non value added activities improving throughput and process efficiency. These goals and targets are important dimensions of management performance. ABM goals and targets measure the quality of management decisions embodied in multiple ABM activities to reach desired outcomes. ABM goals and targets are not limited to production managers. Virtually all strategic business unit managers in an .

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