{"product_id":"activity-based-performance-management-von-feras-alsamawi","title":"Activity Based Performance Management","description":"\u003cp\u003eWhich costing method -Activity Based Costing \/Management (ABC\/M) or Time-Driven Activity Based Costing (TD-ABC) - fits best in the frame of Performance Management? A literature review on both costing methods and qualitative observations from a case study, where ABC\/M was implemented in a German logistics company, provide the basis for our research. TD-ABC comes along with a variety of alleged improvements compared to existing ABC\/M, which is assumed to struggle with conceptual problems and low diffusion rates (ABC-paradox). Our findings show shortcomings connected to the concept of TD-ABC concerning data gathering and the myopic view on time to reflect all business activities. Furthermore there is significant evidence that a part of the academic world missed to capture ABC\/M in its state-of-the-art; for them it still exist in the conceived version from the mid-80¿s. ABC\/M provides all features necessary to function within the frame of Performance Management. We develop a framework which is based on ABC\/M and name this Activity Based Performance Management (ABPM). We show how ABPM supports to align operational and financial decisions to a company¿s strategy.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783844330557\"\u003e\u003ch3\u003estate-of-the-art and not time driven\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783844330557","offer_id":39470023868509,"sku":"9783844330557","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/c30a157b-c3b2-493a-9a94-bcf77fa2a367.jpg?v=1758347725","url":"https:\/\/shop.autorenwelt.de\/products\/activity-based-performance-management-von-feras-alsamawi","provider":"Autorenwelt Shop","version":"1.0","type":"link"}