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Activity-Based Management: Article Review

Mohammed T Mohammed(1),


(1) Imam Al-Kadhum College
Corresponding Author

Abstract


This study is a literature survey for activity-based management (ABM). ABM aims to focus on identifying and managing the activities that have the greatest impact on achieving economic entity targets. This approach involves using activity-based costing (ABC) data to allocate costs to the key activities required to achieve targets, and then managing those activities to optimize performance. ABM involves analyzing the costs and performance of each activity and using this information to improve the efficiency and effectiveness of an economic entity. ABM has been widely applied in different industries, including manufacturing, healthcare, and service economic entities

Keywords


Activity-based costing; Activity-based management; Economy; Management

References


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