Activity-based management (ABM) is a systemwide, integrated approach that focuses management’s attention on activities with the objectives of improving customer value and the profit achieved by providing this value. ABC is the major source of information for activitybased management.
Those activities necessary to remain in business are called value-added the Activities needed to comply with activities. reporting requirements, such as the SEC, are in this definition is the notion Implicit value-added by a mandate. that value-added activities may contain nonessential actions that create unnecessary cost.
1. 2. 3. 4. Activity elimination Activity selection Activity reduction Activity sharing
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency (1) the kaizen or continuous improvement cycle, and (2) the maintenance cycle.
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
Financial Measures of Activity Efficiency
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