Resumen de Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure
This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce.
The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate operational and strategic Activity-Based Management in e-commerce.
