Abstract
Activity-Based Management (ABM) is an activity-based management approach used to improve cost efficiency, resource optimization, and organizational performance. This study employed a literature review method by examining various scientific sources, including journals, textbooks, and recent academic articles relevant to the implementation of ABM. A descriptive qualitative analysis was conducted to understand the concepts, principles, benefits, challenges, and recommendations for implementing ABM in various types of organizations. The study results indicate that ABM helps organizations identify value-added and non-value-added activities, provides accurate cost information for strategic decision-making, and supports increased profitability and operational efficiency. Furthermore, implementing ABM requires attention to challenges such as data complexity, employee resistance, and the need for adequate information systems. This study concludes that ABM is an effective tool for organizations to manage activities efficiently and support decision-making based on accurate information.
Keywords:
Activity Based Management, cost efficiency, decision makingReferences
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Copyright (c) 2025 Engla Pricilia Br Ginting, Fitri Ayu Sartika Br Nainggolan, Naomi Br Pardede, Helena Sihotang
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