The authors provide a sample list of useful interview questions. Step 2 is gathering activity accounting information. Gathering activity accounting information means tracing to each activity the departmental resources required to perform the activity. The authors provide a sample activity accounting worksheet that clearly shows how resource costs can be associated with activities. ABM and the ABM information system are practical tools that, when combined with an improvement target, can bring about startling results.
Employees can use activity information as inputs to a five step process to achieve excellence.
The core of the handbook is the five steps to continuous improvement. In this section, the authors show how ABM information can be combined with a continuous improvement program to move to firm toward excellence. Monitor the Improvement. Before investing time and money in an improvement project, the CI team must have a clear direction for its efforts. The ABM information system facilitates the continuous improvement process by providing ideas for improvement opportunities.