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CostManagementOverview/BenefitsABCABMActivity-basedmanagementisausefulbutsometimesoverlookedcostmanagementtoolthatallowscompaniestodeterminenotonlyaccuratecostsbutalsothecostsofalternativeactions.Whilemoretraditionalcostmanagementutilizesactivity-basedcosting,whichanswersthequestion“Whatdothingscost?,”activity-basedmanagement(ABM)answersthequestion“Whatcausescosttooccur?”Utilizingthistechni...
