Activity-based management can be viewed as an information system with broad objectives. Which of the following is NOT on of the broad objectives of ABM?
A)Support continuous improvement through cost reduction.
B)Increase the non-value-added costs through increased collection of more accurate cost accounting information.
C)Improve decision making through more accurate cost data.
D)All of these are broad objectives of ABM.

Question

Quizplus · Accepted Answer

Increasing non-value-added costs is not an objective of ABM. ABM focuses on reducing non-value-added costs through identifying and eliminating waste, improving processes, and increasing efficiency. The other objectives listed, such as supporting continuous improvement and improving decision making through accurate cost data, are key objectives of ABM.

Activity-Based Management Can Be Viewed as an Information System with Broad