CHAPTER 8
Activity-Based Management
THE DUPONT MODEL assesses the impact of Strategic Alternatives (SAs) by analyzing drivers of financial performance. It provides a high-level view of drivers that affect financial performance. The next step in the operational filter of the Step-Wise Approach to Value (SWAV) is to evaluate SAs in terms of business processes. Activity-based management (ABM) helps you understand the process impacts of Strategic Alternatives.
This financial technique was developed in the 1980s by Robert Kaplan and Robin Cooper, Harvard Business School professors. The tool was initially developed as a way to understand resource consumption and was used as a costing tool called activity-based costing (ABC). It is prevalent in many ...
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