The Usage of Technology of the AB-Costing and the Balanced Scorecard in Enterprise’s Business-Process Management
- 10.2991/aebmr.k.200318.004How to use a DOI?
- management accounting, strategic management accounting, Balanced Scorecard, AB-costing, Value Chain, digital economy
The development of the digital economy has intensified competition in world markets and necessitated the need for search for new approaches to information support for enterprise activity management. The way of solving this problem is to organize the system of management accounting by business processes as components of the Value Chain, since the steady increase in the value that the company provides to its customers is crucial and provides a generic characteristic of all its activities. In particular, the article proposes the approach to construction of methodological and organizational support for management accounting based on combination of the AB-costing, which allows to allocate costs on the basis of identification of cause and effect interrelation between inputs and outputs of business processes by the Value Chain, and the Balanced Scorecard, which is designed to model, evaluate and prioritize opportunities to select key success factors in competition based on a thorough understanding of goals, risks, business model and the Value Chain. The proposed approach allows to take into account factors of influence on the results of the enterprise activity in current and future periods.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Yurii Kuzminskyi AU - Iryna Kryshtopa AU - Maryna Voronova AU - Bohdan Kuzminskyi AU - Serhii Hushko AU - Andrii Shaikan PY - 2020 DA - 2020/03/23 TI - The Usage of Technology of the AB-Costing and the Balanced Scorecard in Enterprise’s Business-Process Management BT - Proceedings of the III International Scientific Congress Society of Ambient Intelligence 2020 (ISC-SAI 2020) PB - Atlantis Press SP - 23 EP - 30 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200318.004 DO - 10.2991/aebmr.k.200318.004 ID - Kuzminskyi2020 ER -