| 释义 |
Activity Based Management
Activity Based Management A management tool for reducing costs and improving customer value by identifying and evaluating activities that an enterprise performs using activity-based costing for value chain analysis and to improve strategic and operational decisions. Activity-based costing links overhead costs and activities to more precisely allocate those costs to specific products, services, or customer segments.Activity Based Management
Activity Based ManagementAn area of management accounting that evaluates business activities so that management can make better-informed business decisions, especially by streamlining activity to reduce costs. ABM utilizes activity-based costing, which attempts to allocate overhead costs to specific goods and services and find ways to reduce them.AcronymsSeeABM |