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"Using Activity Based Management as a Vehicle for Managing Change"
Author: Qayoumi, Mohammad H.
Published In: Facilities Manager
Date: January 1996

The critical success factors of any enterprise require continuous involvement in managing all activities to ensure that a high-quality service is provided in the most efficient and effective manner.  As a result, Generally Accepted Accounting Principles are not useful in planning, managing, controlling, and directing activities because they do not provide information on how an activity is accomplished.  Recognized these problems triggered the development of activity based costing (ABC) and activity based management (ABM).  Details ABC and ABM and explains their advantages over traditional cost accounting. 

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