Akademik Veri Yönetim Sistemi
International Journal of Value Chain Management, cilt.1, sa.3, ss.223-238, 2006 (Scopus)
Corporate expansion and globalisation cause firms to become more responsive to customers, suppliers and other partners and become more efficient through integrated business processes. At the same time, they need to integrate existing systems with new technologies to enhance efficiency and reduce costs. This paper aims to focus on the managerial dimension of business integration. The mission is to introduce a framework for enterprise integration by using Activity-Based Management (ABM) and Value-Based Management (VBM) as process-based management accounting techniques that support value creation through process integration. The main objective of this paper is to give a detailed framework emphasising the importance of synergy created by the concurrent usage of ABM and VBM to support process integration within the extended enterprise approach. Also, a conceptual model was performed to visualise the relationship and synergy between ABM and VBM. Copyright © 2007 Inderscience Enterprises Ltd.