Activity-based management

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Activity-based Management is defined as a set of tools that help increase overall efficiency, reduce costs, improve asset utilization, and modify corporate strategy by correctly interpreting information derived from ABC analysis. ^[1]

Footnotes

↑ Cooper, R., Kaplan, R. S. (1999)

References

Cooper, R. and Kaplan, R. S., 1999, The Design of Cost Management System., Prentice Hall, Second Edition; Upper Saddle River, New Jersey.

Author: Sven Korten

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Strategic Management