Activity-Based Management (ABM) is a way of analyzing and evaluating a company’s business activities through activity-based costing and value-chain analysis. In other words, the ABM method is used to analyze the cost of an activity in relation to the value added by the activity, with the goal of operational and/or strategic improvement.

Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs, using activity-based costing to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational decisions in an organization.

Activity-Based Cost Management (ABCM) is a management approach that focuses on managing and improving activities to reduce costs, enhance efficiency, and create value for customers. ABCM combines activity-based costing with performance management techniques to identify and prioritize activities that drive costs and value creation.

Activity-based management (ABM) can be defined as the entire set of actions that can be taken on a better informed basis using ABC information. The aim is to achieve the same level of output with lower costs.