In the era of competitive global environment and technology‐based organizations managers are, more than ever, pressured to find ways to maintain their competitive advantage. In order to achieve and sustain a competitive advantage, managers must examine the internal processes of their companies. The firm produces products or provide services by performing a set of activities that create value. Increasing the value of these activities can increase the competitive advantage of a firm. There are several methods that have been developed for adding value to the core activities in the firm. One method that is gaining popularity among companies is activity‐based cost management (ABCM). ABCM as a system can provide managers with a strategic view of the activities that are essential to the competitive nature of the enterprise.
Beheshti, H.M. (2004), "Gaining and sustaining competitive advantage with activity based cost management system", Industrial Management & Data Systems, Vol. 104 No. 5, pp. 377-383. https://doi.org/10.1108/02635570410537462Download as .RIS
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