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The use of process oriented activity based accounting is extraordinarily
varied and noticeable in every company and organisation. In
which way depends on the spezific situation, aims and the status
of development.
The most important responsibilities and effects are:
· Leadership and to management tool
· Reliable basis for strategic decisions.
· Planning tool
· Price Calculation
· Critical (weak) pint analyses (SWOT)
· Monthly Performance Reports (target / performance comparison)
· Performance control tool for managers and employees
· Performance encouraging
· Motivating and self motivating
· Basis for reward system
· Continuous improvement efforts
and more...
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