期刊名称：Journal of Theoretical and Applied Electronic Commerce Research
印刷版ISSN：0718-1876
电子版ISSN：0718-1876
出版年度：2010
卷号：5
期号：1
页码：1-10
语种：English
出版社：Universidad de Talca
其他摘要：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.
