An integrated framework for activity‐based decision making

Abstract

Activity‐based costing (ABC) data have the potential to inform a wide range of management decisions. Recently the term Activity‐based management (ABM) has emerged to describe any application of ABC data, but there is currently no framework which pulls together the disparate strands of potential uses. We have conducted a systematic review of internationally reported ABC applications to produce an integrated and comprehensive ABM framework for management decision making. Traditional methods of costing are critically evaluated as a precursor to explaining the ABC model. We go on to illustrate our ABM framework with case examples.

Citation

Partridge, M. and Perren, L. (1998), "An integrated framework for activity‐based decision making", Management Decision, Vol. 36 No. 9, pp. 580-588. https://doi.org/10.1108/00251749810239469