Version1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.Activity-BasedActivity-BasedCostManagementModelCostManagementModelABM(OperationalViewofCosts)ABM(OperationalViewofCosts)ABC(StrategicViewofCosts)ABC(StrategicViewofCosts)Activity-BasedModellingActivity-BasedModellingActivity-BasedBudgetingDataVersion1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.Activity-Based...