出版社：Greek Center for Sport Science Research Greek Center for Sport Science Research
摘要：Costing systems in recent years have shown a significant
development and activity-based costing (ABC) specifically
has been considered as a major contribution to cost management,
particularly in service businesses. The sport sector
is composed to a great extent of service functions, yet
considerably less have been reported of the use of activity
based costing to support cost management in sport organizations.
Since the power of information becomes continuously
crucial for the implementation of effective business administration,
the traditional methods of cost measurement
proved insufficient on this issue, leading to the invention of
ABC. The aim of this paper is twofold. First of all we want
to present the main theoretical background of ABC and its
substantiated benefits, and secondly to present some practical
steps for the implementation of ABC in sport organizations.
