Activity-based management: Difference between revisions

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Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs using activity-based costing to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational decisions in an organization. Activity-based costing establishes relationships between overhead costs and activities so that overhead costs can be more precisely allocated to products, services, or customer segments. Activity-based management focuses on managing activities to reduce costs and improve customer value.

External links

McGuire, B. L. et. al. (1998). Implementing activity-based management in the banking industry Journal of Bank Cost & Management Accounting.

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Revision as of 04:33, 17 December 2006 edit STBotD (talk \| contribs) 39,144 edits m robot Removing: de:Activity Based Management ← Previous edit		Revision as of 01:42, 12 March 2007 edit undo SueHay (talk \| contribs) 2,967 edits suggest merge to Activity-based costing Next edit →
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	'''Activity-based management (ABM)''' is a method of identifying and evaluating activities that a business performs using [[activity-based costing]] to carry out a [[value chain]] analysis or a re-engineering initiative to improve strategic and operational decisions in an organization. [[Activity-based costing]] establishes relationships between [[Business process overhead\|overhead costs]] and activities so that overhead costs can be more precisely allocated to products, services, or customer segments. Activity-based management focuses on managing activities to reduce costs and improve customer value.		'''Activity-based management (ABM)''' is a method of identifying and evaluating activities that a business performs using [[activity-based costing]] to carry out a [[value chain]] analysis or a re-engineering initiative to improve strategic and operational decisions in an organization. [[Activity-based costing]] establishes relationships between [[Business process overhead\|overhead costs]] and activities so that overhead costs can be more precisely allocated to products, services, or customer segments. Activity-based management focuses on managing activities to reduce costs and improve customer value.