MANAGEMENT ACCOUNTING
&
PERFORMANCE EVALUATION

MAF 635

(Activity-Based Management)

PREPARED BY: ANIS ASMIDAR BT ZAMANI (2009602144) AZIZAL BIN HAMZAH (2009693746) MUHAMMAD HAKIM B TUKEMIN (2009866018)

GROUP:
BACC 8C
PREPARED FOR:
PUAN ELEY SUZANA BINTI KASIM
TABLE OF CONTENTS

No. | Content | Page | 1.0 | Acknowledgement | 1 | 2.0 | Introduction | 2 | 3.0 | Differences between ABM and ABC | 3 | 4.0 | Type of ABM | 4 | 5.0 | Output of ABM | 5-7 | 6.0 | Summary | 8 | 7.0 | References | 9 | 8.0 | Appendix | |

1.0 ACKNOWLEDGEMENT
We have taken efforts in this project. However, it would not have been possible without the kind support and help of many individuals. We would like to extend our sincere thanks to all of them. We are highly indebted to PuanEleySuzanaKasim our MAF635’s lecturer for her guidance and constant supervision as well as for providing necessary information regarding this project & also for her support in completing this project.
We also would like to express our gratitude towards our parents & also our classmates for their kind co-operation and encouragement which help us in completing this project. Our thanks and appreciations also go to the group members in developing this project and people who have willingly helped us out with their abilities.

2.0 INTRODUCTION
The Chartered Institute of Management Accountants (CIMA) has stated that an activity-based management (ABM) is a process of using information from activity-based costing to analyze activities, cost drivers and performance so that customer value and profitability are improved.
ABM also subsequently defined by CAM-I(Consortium for Advanced Manufacturing-International) as a discipline that focuses on the management of activities as the route to improving the value received by the customer and the profit achieved by