The use and success of activity-based management practices at different organisational life cycle stages

Autor:	Bill Blair, Kevin Baird, Thanh Nguyet Phan
Rok vydání:	2013
Předmět:	Engineering Process management Product life-cycle management business.industry Strategy and Management Operations management Management Science and Operations Research Activity-based management business Maturity (finance) Industrial and Manufacturing Engineering
Zdroj:	International Journal of Production Research. 52:787-803
ISSN:	1366-588X 0020-7543
DOI:	10.1080/00207543.2013.839893
Popis:	This study examines the association between organisational life cycle (OLC) stages and the use and success of activity-based management (ABM) practices. The results reveal that maturity and revival stage business units use each level of ABM to a greater extent than those in the birth, growth and decline stages. In addition, while the level of ABM success does not differ across OLC stages, ABM success is dependent upon business units using each ABM practice to the greatest extent. The findings provide managers with an insight into the appropriateness of using ABM practices at different OLC stages.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::308576282a83d8e7e6a676d889352cd5 https://doi.org/10.1080/00207543.2013.839893 Zobrazit plný text záznamu