Definition of the subject
The Activity Based Costing Method appeared in the United States of America, in major industrial groups (such as General Electric).
The new contribution of this method lies in the fact that it is built on a description of the internal running of a firm, represented by its activities. This gives the procedure a real ability to adapt and allows great flexibility in cost fixing and dashboard management.
Definition of the issue
Activity Based Costing an Activity Based Management go further than traditional costing methods. Many firms now integrate this concept in order to obtain a better visibility of their margins and results.
We are interested in this method because we can draw many lessons and applications from it.
However, in France, a slight reluctance to implement this method in small structures can be noticed.
Description of our method
In this essay we wanted to discover if
– The ABC/ABM method can be transposed to the Small and Medium Sized Firms.
– The reluctance of company directors is justified or not.
– This method is the most appropriate cost management tool to be proposed to the SMSF.
We are going to deal with the three dimensions of the method, in this report, i.e. the costing dimension, piloting indicators and finally the organisation.
Our research and work allow us to
– Present the method and its advantages,
– Compare the directors’ needs and the answers that ABC/ABM can give
– Highlight the ability of the SMF to implement the method and to
– Give recommandations.
Key words : Activity Based Costing – Activity Based Management – Small and Medium Sized Firms – Dashboard management –
Retour au menu : LA METHODE ABC/ABM EST-ELLE TRANSPOSABLE AUX PME/PMI ?