ABCM

Activity Based Costing Management The idea is to identify many activities which can be analysed as core dupport or diversionary. Diverionary can be removed

See Standard Costing Absorption costingABC

Example Traditional ....................... ABCM Salaries ....................... Preparing Quotes Stationary....................... Receiving Customer Orders Travel ......................... Expediting Telephone....................... Resolving Customer Orders Depreciation....................

See Activity based costing profitability analysis ABC