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-BasedActivity-BasedBudgetingBudgetingABM(OperationalViewofCosts)ABM(OperationalViewofCosts)ABC(StrategicViewofCosts)ABC(StrategicViewofCosts)Activity-BasedModellingActivity-BasedModellingActivity-BasedBudgetingDataDemandForecastingDetermineActivityLevelsDetermineResourceRequirementsResourcePlanningTrackingQAQAQAQAQAPhaseLevelVersion1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.DetermineDemandDetermineDemandForecastForecastStep#1IdentifyCustomersofProducts&ServicesSolicit&ReviewForecastedCustomerDemandAdd/DeleteProducts/ServicesinA-BModelQualityAssuranceDetermineDemandForecastDetermineActivityLevelsDetermineActivityLevelsDetermineResourceRequirementsDetermineResourceRequirementsResourcePlanningResourcePlanningTrackPerformanceTrackPerformanceVersion1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.DetermineActivityDetermineActivityLevelsLevelsStep#2DetermineDemandForecastDetermineDemandForecastDetermineActivityLevelsDetermineResourceRequirementsDetermineResourceRequirementsResourcePlanningResourcePlanningTrackPerformanceTrackPerformanceModifyActivitiesinABCModelCalculateLevelofActivitiesQualityAssuranceVersion1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.DetermineResourceDetermineResourceRequirementsRequirementsStep#3DetermineDemandForecastDetermineDemandForecastDetermineActivityLevelsDetermineActivityLevelsDetermineResourceRequirementsResourcePlanningResourcePlanningTrackPerformanceTrackPerformanceModifyResourceDriversIdentifyChangesinResourceCostCalculateResourceRequirementsIdentifyFixedvs.VariableCostQualityAssuranceVersion1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.ResourcePlanningResourcePlanningStep#4AnalyzeCapacityMakeResourceDecisionsQualityAssuranceDetermineDemandForecastDetermineDemandForecastDetermineActivityLevelsDetermineActivityLevelsDetermineResourceRequirementsDetermineResourceRequirementsResourcePlanningTrackPerformanceTrackPerformanceVersion1.0♦1996ArthurAndersen,AndersenWorldwide,SC.Allrightsreserved.TrackPerformanceTrackPerformanceStep#5CreateBudgetTrackingMechanismQualityAssuranceDetermineDemandForecastDetermineDemandForecastDetermineActivityLevelsDetermineActivityLevelsDetermineResourceRequirementsDetermineResourceRequirementsResourcePlanningResourcePlanningTrackPerformance
