Utilizingthe prime cost information which can by ABC, the management technique which analyzes the performance profit characteristic every of business process, does business reformationand on the basis of that.
Originally, ABC which is manufacturing cost calculation method for the manufacturing industry until product service reaches in the customer, is applied to the - - namely business process or the value chain, it makes clear some process/activity (activity) is non efficiency (non added value activity), with the technique which assures the improvement, prime cost action cause analysis, activity analysis and achievement scale analysis etc. are included.
In the United States of the nineties it was utilized widely as a tool of enterprise. In addition, cost reduction activity, achievement appraisal and customer profit nature splitting/analysis, it is applied to price setting and out-sorcing decision making etc.
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