Year
1995
Abstract
Continuous organizational learning is based upon representations. One specific type of representation is particularly powerful : the activity and business process model. It describes customer value generation, displays strategic objectives and opens up ways for the practical implementation of the value chain concept . It is useful to complete it by an Activity-Based Costing (ABC) in order to quantify the model in terms of economic figures. One implementation case in the plastic packaging industry is presented.
LORINO, P. (1995). Role of an ABC-ABM Model in Continuous Learning. ESSEC Business School.