Activity-based management process has three stages such as
- Process view
- Cost assignment view and
- A third one is a continuous improvement process.
In the process view, management analyzes cost drivers of product or services of an organization and prepare a  list of cost drivers.
In second process name as cost assignment view, management analyzes resources involve in the process of production of product or services, activities involve in the process and determine the  cost object, then evaluate the performance measures.
In third process name as a continuous improvement process includes activity analysis, cost driver analysis, and performance analysis. However, Activity-based management (ABM) is a discipline which brings the opportunity for the organization to improve the value of its product or service.
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Activity-based management process has three stages such as
- Process view
- Cost assignment view and
- A third one is a continuous improvement process.
In the process view, management analyzes cost drivers of product or services of an organization and prepare a list of cost drivers.
In second process name as cost assignment view, management analyzes resources involve in the process of production of product or services, activities involve in the process and determine the cost object, then evaluate the performance measures.
In third process name as a continuous improvement process includes activity analysis, cost driver analysis, and performance analysis. However, Activity-based management (ABM) is a discipline which brings the opportunity for the organization to improve the value of its product or service.
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