Thus, to operate the design of an entity is to design the entity. X. Similarly, operate operate X is operate X is X, and so on. At a slightly higher level of abstraction, operate genopersist is to genopersist the entity and operate genopersist genopersist is to genopersist the genopersistation of the entity. To operate a function is to perform, or implement, that function. The implementation of a function, or purpose, by an organization is an activity.
Activity based costing is a natural way to collect and estimate the cost of implementing a purpose.