Compared to activity-based costing, activity-based management places more emphasis on segregating value-added activities from non-value-added activities.

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Activity-based management (ABM) focuses on managing activities to reduce costs and improve customer value by identifying and eliminating non-value-added activities, whereas activity-based costing (ABC) primarily aims at accurately assigning costs to products, services, and customers.

Compared to Activity-Based Costing, Activity-Based Management Places More Emphasis on Segregating