Activity-Based Management (ABM)

Transparency achieved using a corporate model – ABM offers far more than just process optimization.

Are you familiar with your indirect costs?

Do you know the causes of your costs?

We ensure a cost allocation which is fair according to the input involved, making your cost structure transparent.

With ABM we optimize your processes, identify areas for possible savings, and determine your actual profit margins. Within the corporate model, ABM makes transparent the causal connection between

  • resource usage according to cost type and cost centre
  • processes and
  • cost units (products, customers, distribution channels),

and thereby excels in exposing indirect costs.
We support you in effectively implementing ABM along the entire value chain and in core processes, as well as in support processes.


In our experience, potential savings of 20% made using process optimization are not the exception – they represent the lowest possible savings.

We integrate ABM models with Enterprise Resource Planning tools (ERP) like SAP®, as well as with decision-support systems (Performance Management, Balanced Score Cards), to build an application architecture within which ABM becomes a permanently operating controlling instrument.

We ensure a structured and methodical approach as the basis for motivation and acceptance for all involved parties.

We reveal the interaction between operative business processes and strategic specifications.
We give you the foundation for more profitable pricing. 

An ABM model allows you to access all the potential of capacity planning, and incorporates any and all quantitative as well as qualitative index figures in the corporate model.