Implementation of activity-based cost management (ABC/M) in a training institute: case TECHNOFORMAT Institute

Abstract

Managerial accounting is one of the most important tools that a decision maker has in his decision-making process. The information provided by the accounting should be accurate, financial and non-financial. For this purpose, a modern method of costs and management was chosen. This is the Activity-Based Costing, which leads to the possibility of managing the organization through activities with a horizontal vision. The choice of the professional training sector was based on its facing challenges, whether about increased competition and rising costs or about technological transformations that changed traditional methods of learning and necessitate improvement of activities and customer process.