ABSTRACT
This chapter explores how Activity Based Management (ABM) made a difference to a range of organizations. It begins with some simple examples that illustrate how the ABM approach brought new insights into the real behaviour of costs in an organization, and the case studies move into more complex illustrations of how ABM can make a fundamental difference to business performance. Each case study concludes with the particular lessons learnt, which should be borne in mind in any ABM analysis. The ABM analysis exposed the real cost differences between large and small jobs. In a printing company the ABM analysis demonstrated how care was required when analysing the activities and their drivers. Through ABM, the foundation for a partnership relationship with its major customers was established. The ABM model was set on a path to include product and customer profitability in the businesses that dealt with external customers.
