Operational ABM

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Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activities which add value to the product can be identified and improved. Activities that don’t add value are the ones that need to be reduced to cut costs without reducing product value.

Literature

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

Author

Zieliński Tomasz