Activity-based costing/activity based management (ABC/ABM) in the US Defence Forces

Following an in-depth, process-oriented management study, the US Army's Directorate of Logistics required all members to lay out the step-by-step requirements needed to accomplish the organisation's purpose; to produce a lean, minimum-overhead organisation, identify its resource requirements and continuous improvement opportunities. The process chosen was ABC/ABM. All employees were involved in the process of defining step-by-step activities to accomplish every task in the Directorate. Task acco...

BPIR Categories

6.4.1 Improve process/service performance
3.4.2 Eliminate outdated products/processes/services
14.3.6 Provide ideas management & innovation processes
2.3.1 Identify, plan & map key processes
14.2.4 Conduct best practice/ process benchmarking