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Methodology:ActivityBasedCostManagementOverviewActivityBasedManagement(ABM)isthebroaddisciplinethatfocusesonachievingcustomervalueandcompanyprofitthroughthemanagementofactivities.Itdrawsonactivity-basedcosting(ABC)asamajorsourceofinformation.Activity-basedcosting(ABC)isamethodologythatmeasuresthecostofactivities,resources,andcostobjects.Resourcesareassignedtoactivities,thenactivitiesareassigned...
