Technology for Light-Weight ABC in SME

Information Technologies '2011 : Proceedings of the 17th International Conference on Information and Software Technologies (IT 2011) 2011
Anita Finke, Ligita Bušinska

During the last 20 years most of the enterprises are adopting modern technologies – to excel in market, and to reduce costs. ABC is a method that helps to manage the costs in enterprises and to manage and understand processes of the enterprises. Traditional ABC requires an information system for finance and book-keeping. In SMEs such systems are usually not available. Therefore to do not put additional burden on SMEs book-keeping and information processing, new ways of use of ABC should be considered. Making connections between processes, cost tables and cost estimates we propose a light-weight ABC usage method, which can be implemented by using multiple non-commercial tools.

Keywords
Activity-based costing, Small and Medium Enterprises, Business Process Management
Hyperlink
http://isd.ktu.lt/it2011//material/Proceedings/4_ISS_8.pdf

Finke, A., Bušinska, L. Technology for Light-Weight ABC in SME. In: Information Technologies '2011 : Proceedings of the 17th International Conference on Information and Software Technologies (IT 2011), Lithuania, Kaunas, 27-29 April, 2011. Kaunas: Technologija, 2011, pp.149-156. ISSN 2029-0020.

Publication language
English (en)