Proceedings of the  III International Scientific Congress Society of Ambient Intelligence 2020 (ISC-SAI 2020)

The Usage of Technology of the AB-Costing and the Balanced Scorecard in Enterprise’s Business-Process Management

Authors
Yurii Kuzminskyi, Iryna Kryshtopa, Maryna Voronova, Bohdan Kuzminskyi, Serhii Hushko, Andrii Shaikan
Corresponding Author
Iryna Kryshtopa
Available Online 23 March 2020.
DOI
https://doi.org/10.2991/aebmr.k.200318.004How to use a DOI?
Keywords
management accounting, strategic management accounting, Balanced Scorecard, AB-costing, Value Chain, digital economy
Abstract
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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
Part of series
Advances in Economics, Business and Management Research
Publication Date
23 March 2020
ISBN
978-94-6252-933-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200318.004How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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
PB  - Atlantis Press
SP  - 23
EP  - 30
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200318.004
DO  - https://doi.org/10.2991/aebmr.k.200318.004
ID  - Kuzminskyi2020
ER  -