Activity‐based cost management in the management of change
Paul Clarke
(Develin & Partners Ltd, London, UK)
Robin Bellis‐Jones
(Develin & Partners Ltd, London, UK)
13966
Abstract
Describes the important role of activity‐based management in determining the direction for those managing change. Explores the importance to the implementation of change of the understanding of cost in business as opposed to simply the desire to improve the way things are done. Concludes that managers should be clear about their direction for change before committing resources to the task.
Keywords
Citation
Clarke, P. and Bellis‐Jones, R. (1996), "Activity‐based cost management in the management of change", The TQM Magazine, Vol. 8 No. 2, pp. 43-48. https://doi.org/10.1108/09544789610114858
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited