(ABM) can be tied to DBC since activity selection, reduction, sharing, and elimination will affect the production cycle time.
This competency addresses cost concepts, flows, and terminology; alternative cost objectives; cost measurement concepts; cost accumulation systems, including job-order costing, process costing, and activity-based costing (ABC); overhead cost allocation; supply chain management and business process performance topics such as Lean manufacturing, enterprise resource planning (ERP), Theory of Constraints, value chain analysis, activity-based management
(ABM), continuous improvement, and efficient accounting processes.
Using activity-based management
systems in aerospace and defense companies.
CESCE selected SAS and its Activity-Based Management
to increase precision and detail related to costs and business processes as it faces the global financial crisis.
What you're actually doing by performing this sort of analysis is a form of strategic activity-based management
(ABM), which can be described as "doing the right things".
Those elements include SAS Enterprise BI Server, SAS Enterprise Data Integration Server, SAS Profitability Management and SAS Activity-Based Management
- all executed within the Teradata data warehouse.
In one, the physicians practice group of a large academic center applied internal audits, in the form of activity-based management
, to identify workflow problems in its billing department, and came up with relatively low-cost solutions that have improved its revenue performance.
3.1 Activity-based Management
(ABM) and Economic Value Added (EVA)
Implementing Activity-Based Management
in daily operations, WIG--Press, ISBN: 83-87014-38-9, Warszawa