Activity‐based cost management in the management of change

Paul Clarke (Develin & Partners Ltd, London, UK)
Robin Bellis‐Jones (Develin & Partners Ltd, London, UK)

The TQM Magazine

ISSN: 0954-478X

Publication date: 1 April 1996


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.



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.

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Copyright © 1996, MCB UP Limited

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