Integration of Activity-Based Budgeting and Activity-Based Management
Tandung Huynh,
Guangming Gong,
Huyhanh Huynh
Issue:
Volume 1, Issue 4, August 2013
Pages:
181-187
Received:
19 June 2013
Published:
10 August 2013
Abstract: Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making. The ABC/ABM system alone, however, lacks the ability to support information for managerial decisions. We can summary the limitations of single ABC in today’s business environment as follow: (1) ABC was originally developed because traditional costing appeared to be providing misleading product costs. Only single ABC using, it just provides an alternative way to trace costs to products, (2) lack of planning and control cost. ABC/ABM discusses a product has already been developed, has been incurred costs, and is ready to be marketed as soon as a price set, (3) limit in finding opportunities for innovation, (4) lack of support for short-term decision. How can we overcome these limitations of ABC/ABM? This paper draws the framework of integration of ABC/ABM with other management accounting methods as one way to overcome its limitation and innovation management accounting. In the cope of this paper, authors focus on one model in the framework that is the integration of ABB with ABM.
Abstract: Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient ...
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Job Characteristics Model of Hackman and Oldham in Garment Sector in Bangladesh: A Case Study in Savar Area in Dhaka District
Abu Zafar Ahmed Muku,
Shah Johir Rayhan,
Fazlul Hoque,
Faijul Islam
Issue:
Volume 1, Issue 4, August 2013
Pages:
188-195
Received:
7 July 2013
Published:
10 August 2013
Abstract: In the literature related to organizational behaviour management, the effect of job characteristics on employee motivation as a special case has been considered. The present study conducted on the workers of ten garments industries randomly at Savar area in Dhaka, Bangladesh. The 100 sample respondents have been selected from the only workers of garments industries .For this purpose, five properties have been evaluated include skill variety, task identity, task significance, job autonomy and feedback results of work in the form of five hypotheses that affect the motivation of these characteristics is investigated. According to study the workers in garments sector are satisfied by the task identity, task significance, feedback for their activities but they are not happy with the independence work place, skill varieties. They are so motivated by their task identity, task significance, feedback for their performance. The workers are satisfied with the autonomy in workplace and skill variety practice. The workers in garments sector have no freedom in scheduling the work and in determining the procedure to be used in carrying it out. This autocratic management in garments sector influences on workers’ productivity, commitment to goal achievement job satisfaction, loyalty, psychological health negatively. Implementation of skill varieties is absent in garment sector for workers .It means job rotation is not done for workers. So the various skill, talent, potentialities of workers are neglected here and do not get any scope of blooming of capacities. This practice in garments sector decreases the chance of workers for career development, make the workers bored with their activities .As result productivity of workers ,morality, motivation are negatively affected.
Abstract: In the literature related to organizational behaviour management, the effect of job characteristics on employee motivation as a special case has been considered. The present study conducted on the workers of ten garments industries randomly at Savar area in Dhaka, Bangladesh. The 100 sample respondents have been selected from the only workers of ga...
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Model of Organizational Processes Developed Within Companies in Order to Innovate through Technology Transfer
Felicia Diana Nicoara,
Andreea Maier,
Dorin Maier
Issue:
Volume 1, Issue 4, August 2013
Pages:
196-204
Received:
1 July 2013
Published:
20 August 2013
Abstract: Innovation is known as the basic condition for the sustainability, durability and competitiveness of a business. A company’s involvement in the technology transfer process together with a research organization that has an innovative scientific and technical outcome results is a real opportunity to innovate. For a successful innovation through technology transfer, the company should implement and carry out a number of specific organizational processes. As a result of a thorough literature review, this paper proposes a framework consisting of 17 processes, directly or indirectly subordinated to the innovation process through technology transfer. Based on their analysis, companies can establish their limits of competence and can allocate their resources effectively. Given that the company has a number of processes that cannot be implemented due to the lack of resources, managers may use the available resources of the partner research institution. Thus, the collaboration between the stakeholders participating in the technology transfer process is intended to result in an efficient use of available skills and resources, with a major influence on the outcome.
Abstract: Innovation is known as the basic condition for the sustainability, durability and competitiveness of a business. A company’s involvement in the technology transfer process together with a research organization that has an innovative scientific and technical outcome results is a real opportunity to innovate. For a successful innovation through techn...
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