Activity-Based Management - An Overview …基于活动的管理u2014u2014概述u2026.pdfVIP

Technical Briefing DEVELOPING AND PROMOTING STRATEGY APRIL 2001 Activity-based Management – An Overview Activity-based management and activity-based costing (ABM/ABC) have brought about radical change in cost management systems. ABM has grown largely out of the work of the Texas-based IN THIS BRIEFING… Consortium for Advanced Manufacturing-International (CAM-I). No longer is ABM’s applicability limited to manufacturing organisations. The principles and philosophies of activity-based thinking apply equally to service companies, government agencies and process Part 1 industries. The acronym itself has evolved from ABC to ABCM (activ- General FAQs ity-based cost management) to ABM, and the application of ABC evolved from a manufacturing product costing orientation to a man- agement philosophy of activity management applied in industries and organisations other than manufacturing. Part 2 Practical guidance on ctivity-based costing and activity-based management have been implementing ABM Aaround for more than fifteen years. Most forward-thinking compa- nies have implemented them, or are in the process of doing so. BC is not a method of costing, but a technique for managing the Part 3 Aorganisation better. It is a one-off exercise which measures the Checklist cost and performance of activities, resources and the objects which consume the