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Journal of Theoretical and Applied Electronic Commerce Research is published by MDPI from Volume 16 Issue 3 (2021). Previous articles were published by another publisher in Open Access under a CC-BY 3.0 licence, and they are hosted by MDPI on mdpi.com as a courtesy and upon agreement with Faculty of Engineering of the Universidad de Talca.
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Article

Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure

by
Narcyz Roztocki
State University of New York at New Paltz, School of Business, New Paltz, NY 12561, USA
J. Theor. Appl. Electron. Commer. Res. 2010, 5(1), 1-10; https://doi.org/10.4067/S0718-18762010000100002
Submission received: 15 February 2009 / Revised: 17 December 2009 / Accepted: 30 January 2010 / Published: 1 April 2010
Versions Notes

Abstract

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate operational and strategic Activity-Based Management in e-commerce.
Keywords: Activity-Based Costing; Cost Control; Costing System; Customer Profitability; ECommerce; Activity-Based Management Activity-Based Costing; Cost Control; Costing System; Customer Profitability; ECommerce; Activity-Based Management

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MDPI and ACS Style

Roztocki, N. Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure. J. Theor. Appl. Electron. Commer. Res. 2010, 5, 1-10. https://doi.org/10.4067/S0718-18762010000100002

AMA Style

Roztocki N. Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure. Journal of Theoretical and Applied Electronic Commerce Research. 2010; 5(1):1-10. https://doi.org/10.4067/S0718-18762010000100002

Chicago/Turabian Style

Roztocki, Narcyz. 2010. "Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure" Journal of Theoretical and Applied Electronic Commerce Research 5, no. 1: 1-10. https://doi.org/10.4067/S0718-18762010000100002

APA Style

Roztocki, N. (2010). Activity-Based Management for Electronic Commerce: A Structured Implementation Procedure. Journal of Theoretical and Applied Electronic Commerce Research, 5(1), 1-10. https://doi.org/10.4067/S0718-18762010000100002

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