Using Activity-Based Management to Achieve Excellence

Giuseppe Tardivo

University of Turin

Giulia Cordero Di Montezemolo


September 30, 2009

Journal of Financial Management and Analysis, Vol. 22, No. 1, January-June 2009

The Activity-Based Management (ABM) is a managerial accounting method based on an innovative cost determination as it attributes costs to the different activities performed within the company value chain for then sharing them between the different outputs. The ABM, in fact, is based on the principle according to which costs are determined by resource consuming activities and products meet these costs as a consequence of planning, production, selling and distribution activities.

The result of the ABM is the definition of a product full cost through the determination of indirect activities, offering a product cost determination system that differs from traditional criteria by cost dealing, since costs are not connected to output volumes.

Keywords: Activity-based management, Cost drivers, Performance measures

JEL Classification: L25, G30, M40

Not Available For Download

Date posted: October 24, 2009  

Suggested Citation

Tardivo, Giuseppe and Di Montezemolo, Giulia Cordero, Using Activity-Based Management to Achieve Excellence (September 30, 2009). Journal of Financial Management and Analysis, Vol. 22, No. 1, January-June 2009. Available at SSRN: http://ssrn.com/abstract=1492042

Contact Information

Giuseppe Tardivo (Contact Author)
University of Turin ( email )
Via Po 53
10124 Torino, Turin - Piedmont 10100
PricewaterhouseCoopers ( email )
54 Gill Street
New Plymouth 4310
New Zealand
Feedback to SSRN

Paper statistics
Abstract Views: 1,112

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.281 seconds