Activity-based Management System Research Articles

The availability of the elements for applying the activity-based budgeting system (ABB) in the banking sector in order to implement the activity-based management system (ABM) and activity-based budgeting (ABBC)

The availability of the elements for applying the activity-based budgeting system (ABB) in the banking sector in order to implement the activity-based management system (ABM) and activity-based budgeting (ABBC)

The availability of the elements for applying the activity-based budgeting system (ABB) in the banking sector in order to implement the activity-based management system (ABM) and activity-based budgeting (ABBC)

The research aimed to verify the application of the activity-based budgeting system (ABB) in the field of the commercial banking sector because of its great impact on the national economy of Iraq on the one hand, as well as its clear impact on customers and the level of service provision in the banking sector on the other hand. Activity-based budgets (ABB) in banks will facilitate the application of the activity-based management system (ABM) and the activity-based budgeting (ABBC), and the research problem focused on determining the availability of the elements of applying the activity-based budgeting system in order to improve the quality of performance in the field The banking sector, and in order to find solutions to this problem and to achieve the objectives of the research, a questionnaire was designed and distributed to the research sample consisting of (45) employees of a group of commercial banks in Baghdad to conduct statistical analysis using the descriptive statistics tools represented by the arithmetic mean to determine the extent of agreement of the selected sample with Questionnaire questions, and the standard deviation was used to estimate the absolute dispersion of the answers of the sample members from the mean to estimate the relative dispersion, and a picture was drawn for the preferences of the respondents and their general attitudes regarding the variable The results of the research, through the five-point Likert scale, which is an ordinal scale, to conduct statistical analysis according to the (SPSS) program, where it was concluded that the integration between the directions of senior management and the requirements of the application of the ABB system significantly affects the direction of the decision-making process, as well as The research concluded with a set of conclusions, the most important of which is that all the ingredients needed to implement the activity-based budgeting system are actually present in practice, but there are some obstacles that prevent this application, the most important of which are the high costs of application and the practical and technical difficulties related to the analysis of activities and costs. Research adopting the implementation of the activity-based budgeting system in order to improve the quality of performance in the banking sector, as it provides more accurate information that raises the level of planning, control and decision-making.

Research on Time-Driven Activity-Based Management System of Public Hospitals.

ObjectiveTo provide references for effective implementing cost management for public hospitals through establishing time-driven activity-based management (TDABM) system. The TDABM system was established from hospital cost accounting, budget, control, and performance.ResultsThe established TDABM system could improve the precision of hospital cost accounting, improve medical staff's working efficiency, realize the whole process of cost management, and enhance the competitiveness of the hospital.ConclusionThe activity of implementing TDABM in public hospitals had practical significance.

The tasks of the analytical support of management and their implementation

The article is devoted to the actual and less studied problem of realization of the management decision-making analytical support tasks. It is grounded that full or partial uncertainty of the environment in which the enterprise operates determines the clearly structured regulations formation that maximize the information support volume and quality. It is noted that the analytical support task at tactical and strategic management levels is different. On the basis of application of scientific research common scholarly and special methods, the coordination of analytical support tasks of their realization decision-making and consequences in activity-based management was carried out. The comparison of the effective and efficient enterprise management essence has been carried out. It is determined that effective management is the integration of functional and infrastructural components to achieve the long-term enterprise goals. The comparative analysis of traditional tasks of effective management economic analysis and analytical support was carried out. It has been substantiated that the analytical support tasks must necessarily be coordinated with the format of the management solution support system and the management type. A strong correlation between effective management and accounting and analytical support has been established. The influence of tactical and strategic decisions information support by the level of materiality on the reasons of low-quality management has been identified. The model of managerial decisions acceptance and realization in the activity-based management system is reviewed and supplemented. It is offered to allocate two groups of management performance assessment indices-indicators. The first indices-indicators group includes indices of dynamics of assets, capital, liabilities, incomes, expenses, financial results, cash flows. The second group includes indices characterizing the decision-making system as a whole.

Activity‐based management system implementation in higher education institution

PurposeThe purpose of this paper is to discuss how activity‐based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity‐based management (ABM) in the higher education environment.Design/methodology/approachThis paper adopts a combination of case study and survey approaches. It also uses SAS ABM software to transform the ABC model into a working model.FindingsThe results demonstrate that, using SAS ABM software, implementation of ABC technique can result in improved information of benefits to the university administrators. However, several obstacles and challenges especially those relating to supporting information systems may hamper the success of ABM system implementation.Originality/valueThis is the first paper that investigates the feasibility of ABM system implementation in higher education institution in Malaysia. It is also the first to use specific software to transform the ABC into a working model.

Activity-Based Management Systems in Higher Education

Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been successfully used to cost institutions' activities down to appropriate levels of focus, linking the activities to income streams and arriving at a form of value added. The model is extremely flexible allowing information to be collected for different levels of focus: faculty, department, programme, module/project or support unit.

Management control systems in Finnish technology companies: search for a typology of MCS mix

The purpose of the paper is to search for a typology of management control system mix (MCSM) in 110 Finnish technology firms. MCSM is considered as a portfolio of management control mechanisms. In a MCSM, single systems are implemented and changed as a package. Instead of analysing such single systems, this paper is focused on a mix (package) of such systems that forms a more natural entity of controls. These MCSMs are assumed different for firms with different organisational characteristics. The paper is organised as follows. First, hypotheses on the relationship between background (organisational) variables and the implementation of and changes in MCSMs are presented. Second, a postal survey of MCSs is performed and responded by 110 firms. Third, the proposed hypotheses are tested for each single MCS by simple statistical tests. Fourth, typologies of MCSM implementation and change are searched by the factor analysis to empirically find out typical combinations of MCSs. Fifth, the extracted hypotheses are tested for the factor scores associated with MCSMs. The analysis showed that there are four basic types of MCSMs for implementation and change. These types are associated with different mixes of MCSs and affected by different organisational variables. The MCSMs for change found by the factor analysis can be classified in the following control packages: value-based management systems (change), performance measurement and improvement systems (change), activity- and process-based management systems (change) and production planning systems (change). For implementation, the third mix was merely entitled as time- and activity-based management system (implementation) while all other MCSMs were similar. Of all the organisational variables, only the size of the organisation proved to be statistically significant for all the types (MCSMs).

Activity-based management in a small company: A case study

This paper deals with the application of activity-based management (ABM) in a small company. The project took place in G. E. Mustill, a company that produces machines for the photo framing industry. This project aims to develop an ABM system for the company which leads to appropriate improvement actions based on a make or buy decision about different parts of the machine, 'four-head foiler'. Firstly, a theoretical framework for the design of an ABM system is developed. Then, secondly it is used to improve the business performance of four-head foiler manufacturing. The activities required to manufacture this machine are identified and then quantified by their consumption of resources. The factors causing or driving the cost (cost driver) of an activity in question have been identified and used to identify the value-adding and non-value-adding activities. Also, some suggestions are offered to improve the performance of the company using the ABM system.

Activity‐based management and the product development process

Most studies on activity‐based management (ABM) focus on applications in manufacturing environments. Instead, little attention has been given to the potentialities of ABM for support units, although these are widely considered to be one of the most relevant sources of inefficiencies, especially in large firms. The purpose of the paper is to illustrate how the ABM methodology can be applied to R&D activities, with particular regard to the product development process. As a matter of fact, when implementing an ABM system for R&D operations, some relevant theoretical problems arise, essentially due to the high percentage of non‐routine, hardly standardisable activities. However, if adequately adapted to the characteristics of this function, ABM can be of great help in a number of issues, such as: improvement of the efficiency of the activities that constitute the process; evaluation of the economic benefits that can be gained through a redesign of processes; improvement of the effectiveness of links between product development activities; evaluation of product life‐cycle costs and budgeting and control of product development activities.

Strategic cost management: an activity‐based management approach

The design and implementation of new strategic management initiatives, such as reengineering, have been common since the publication of Hammer and Champy’s (1993) popular book on reengineering. In the process of designing and implementing these new initiatives, however, managers have virtually ignored the cost management system. Activity‐based management (ABM) is a system that incorporates many of the concepts of strategic management reengineering and applies them to cost management. ABM consists of two viewpoints: a cost view and a process view. ABM is both an accurate cost accounting system (the cost view) and a performance evaluation tool (the process view). This paper presents the ten steps to design and implement an ABM system and offers an actual application.

Activity-based resource allocation: a system for predicting nursing costs.

As hospital-based managers are being confronted with changing patterns of reimbursement, ranging from revenue generating to cost management, it is imperative that hospitals know the exact nursing costs associated with the actual care delivered to specific patients. Nursing care has traditionally been bundled into the room rate for patients. This approach is extremely limiting when facilities are negotiating per diem rates and capitated rate contracts. At Braintree Hospital Rehabilitation Network, the nursing department has developed and implemented an activity-based management system to determine the actual cost of nursing care provided to each patient. This approach, which differentiates nursing costs accurately by diagnostic group and by intensity of nursing care, has contributed to the hospital's success in negotiating individual patient contracts with insurers in the managed care environment that increasingly focuses on costs and outcomes. Another result has been to enhance the accuracy of the network's cost accounting system.