Activity-Based Management for Service Industries, Government Entities and Nonprofit Organizations

Activity-based management accounting is a form of cost accounting that is based on the various activities an organization uses in its business processes. This study demonstrates how to use the techniques of activity-based accounting to achieve competitive advantage.

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Activity-based management accounting is a form of cost accounting that is based on the various activities an organization uses in its business processes. Each activity is broken down into its separate activities, and each activity's cost/performance effectiveness is measured. This text demonstrates how to take activity-based management and use its techniques to achieve competitive advantage. The authors establish performance measures linked to time, value, service, quality, flexibility, cost and performance, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs.