Activity-based cost management. Part I : Applied to occupational and environmental health organizations.
The fundamental purpose of an environmental, safety, and health (ES & H) department or program-to assure worker health and safety and prevent environmental degradation-can be preserved by managers who can use contemporary business management tools to solve complex business and budgetary problems.
Traditional cost accounting methods do not provide ES & H managers with the cost data and business process information required to make informed and timely decisions.
Activity-based cost management (ABCM) is a business tool that can be used to quantify the cost of ES & H work activities and the cost of developing and delivering ES & H products and services.
Additionally, the cost data and business process information that result from applying ABCM can be used to understand why these costs exist.
The concepts, principles, and nomenclature associated with the two components of ABCM-activity-based costing (ABC) and activity-based management (ABM) - are discussed in this article, as is the utility of ABCM as a tool for managing ES & H departments and programs.
Mots-clés Pascal : Médecine travail, Hygiène travail, Sécurité travail, Etats Unis, Amérique du Nord, Amérique, Analyse coût, Economie santé, Organisation santé, Activité, Gestion, Méthode, Santé et environnement, Homme
Mots-clés Pascal anglais : Occupational medicine, Occupational hygiene, Work safety, United States, North America, America, Cost analysis, Health economy, Public health organization, Activity, Management, Method, Health and environment, Human
Notice produite par :
Inist-CNRS - Institut de l'Information Scientifique et Technique
Cote : 98-0348464
Code Inist : 002B30B03. Création : 27/11/1998.