n Management Today - Activity based management : its value for strategy implementation

Volume 21, Issue 6
  • ISSN : 1027-4324



Extracted from text ... I Activity based management: its value for strategy implementation In the rapidly changing environment of today, organisations are constantly challenged to apply scarce resources effectively and efficiently to ensure improved revenues and the execution of their strategies. Within the business sector, the activity based costing and management (ABC/M) methodology has become a very successful tool to deal with these challenges by enhancing the efficiency of resource allocation and performance evaluation. Furthermore, ABC/M adds value by assisting organisations with the improvement of operational efficiency, profitability management and the creation of innovative delivery processes. Notwithstanding its benefits, ABC/M is an underestimated ..

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