From ControllerWiki

Activity-Based Management (ABM) - structuring an organization’s activities and business processes to meet customer and external needs with the least resources to produce a consistent output. ABM is the planning and control of an organization through its activities and business processes. ABM is based on Activity-Based Costing as its primary source of information.

[edit] Literature

Brimson J. A., Antos J., Driving Value Using Activity-Based Budgeting

[edit] Author

Zieliński Tomasz