Kuchta, Dorota; Rynca, Radoslaw - In: Operations Research and Decisions 1 (2006), pp. 85-103
The paper presents a proposal of the Activity Balance Scorecard (ABSC). It is a combination of Activity Based Costing and a modification of Activity Based Management. Contrary to the traditional cascading of the Balanced Scorecard to organisational structures, ABSC is constructed directly for...