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

dc.creator	Roztocki,Narcyz
dc.date	2010-04-01
dc.date.accessioned	2019-04-25T12:41:26Z
dc.date.available	2019-04-25T12:41:26Z
dc.identifier	https://scielo.conicyt.cl/scielo.php?script=sci_arttext&pid=S0718-18762010000100002
dc.identifier.uri	http://revistaschilenas.uchile.cl/handle/2250/61090
dc.description	This 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.format	text/html
dc.language	en
dc.publisher	Universidad de Talca
dc.relation	10.4067/S0718-18762010000100002
dc.rights	info:eu-repo/semantics/openAccess
dc.source	Journal of theoretical and applied electronic commerce research v.5 n.1 2010
dc.subject	Activity-Based Costing
dc.subject	Cost Control
dc.subject	Costing System
dc.subject	Customer Profitability
dc.subject	E-Commerce
dc.subject	Activity-Based Management
dc.title	Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure