A NZ based agriculture services sector organisation decided to implement ABM to answer calls for greater accountability. The organisation had never had management accounting systems for cost management and budgeting so it focused its implementation strategy on efficiency, total quality, and effectiveness. The following process was followed: 1) A major investment in time and resources was allocated; 2) Managers were made clear about the potential benefits of ABM and the information needed; 4) A c...
BPIR Categories11.1.2 Manage resource allocation
14.3.2 Implement an improvement approach/method/technique
2.3.1 Identify, plan & map key processes