Activity-Based Management for E-Commerce

Narcyz Roztocki

This paper was presented at the Second Workshop on e-Business (WeB 2003) in Seattle, WA, Decemeber 13-14, 2003.

PLEASE CITE AS FOLLOWS:
Roztocki, N. "Activity-Based Management for E-Commerce." WeB 2003 Proceedings, Seattle, WA, Decemeber 13-14, 2003, pp. 121-129.

ABSTRACT:

This paper explores the application of Activity-Based Costing and Activity-Based Management in e-commerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation 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.

KEYWORDS:

Activity-Based Costing, Activity-Based Management, Costing System, E-Commerce

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