Activity Based Costing

Activity Based Management

The Activity Based Management (ABM) is a domain which sometimes is classified as part of business intelligence. It concerns enhancements of Process Costing (PC) and activity based costing (ABC). Service providers use PC and ABM to calculate the costs concerning products and services as well as to analyse details. Manufacturing companies use this method more and more frequently to get transparency into their general administration costs, to identify cost drivers and allocate costs correctly without losing sight of their source. Based on PM principles and their connection to operative systems (ERP, CRM and BI systems), IM&C can rely on its experience to implement systems and processes to the highest performance standards. Depending on the initial situation and on the customer goals, the implementation of ERP and/or BI can therefore achieve the desired objectives.

 

Activity Based Management, Actviity Based Costing

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