It is a formal analysis and management of activities associated with a product or service. It's goal is to enhance activities that add value to the customer and reduce activities that do not. It attempts to satisfy customer needs while making smaller demands on costly resources.
See Activity-based costing; Activity-based management; Balanced scorecard.
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© 2000 Kluwer Academic Publishers
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(2000). ACTIVITY-BASED COST MANAGEMENT. In: Swamidass, P.M. (eds) Encyclopedia of Production and Manufacturing Management. Springer, Boston, MA . https://doi.org/10.1007/1-4020-0612-8_15
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DOI: https://doi.org/10.1007/1-4020-0612-8_15
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-7923-8630-8
Online ISBN: 978-1-4020-0612-8
eBook Packages: Springer Book Archive