通过关注非直接成本,不断优化活动及流程,达到促使企业实现降低成本、提高竞争力的目的。ABM方法的定义ABM方法是一种以活动为基础的管理方法,它聚焦于组织所进行的工作,通过分析每一活动存在的价值,即活动是增值的或非增值的,识别每一活动所消耗的资源和什么原因导致这些资 By focusing on non-direct costs and continuously optimizing activities and processes, we can achieve the goal of enabling enterprises to reduce costs and enhance their competitiveness. ABM method definition ABM method is an activity-based management approach that focuses on the work performed by the organization by analyzing the value of each activity exists, that is, activities are value-added or non-value-added, identify each activity The resources consumed and what causes these funds