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Strategic ABM

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Strategic ABM From ControllerWiki (unreviewed) Jump to: navigation, search

Strategic ABM - is about “doing the right things”, using ABC information to decide which products to develop and which activities to use. This can also be used for customer profitability analysis, identifying which customers are the most profitable and focusing on them more.

Literature

Kaplan R. S., Cooper R., Cost and effect: Using integrated cost systems to drive profitability and performance

I cannot tell a lie, that really hepeld.

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