Activity-based management

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Activity-based management (ABM) is method of management decision-making that uses activity-based costing information to improve customer satisfaction and profitability.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Activity-based management (ABM). Method of management decision-making that uses activity-based costing information to improve customer satisfaction and profitability.

According to Managerial Accounting by Braun, Tietz (5th edition),

  • Activity-based management (ABM). Using activitybased cost information to make decisions that increase profits while satisfying customers' needs.
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