-kailangan ay high quality and products and services natin at competitive young cost structure natin (efficient siguro)

-kailangan ay high quality and products and services natin at competitive young cost structure natin (efficient siguro)

-kung 'non-traditional' daw ang ating activity bases instead of traditional (yung basis for allocation of MOH; DL hours, Machine
hours, DL cost) mas maganda yung management information nating makukuha (mas accurate sa tunay na cost) kaya mas ma-
cocontrol natin (which will serve as a competitive advantage)
n, at mas makakagawa tayo ng better decisions.

-ABM and ABC ay focused daw sa actions ng organizations at yung costs na nagagawa ng mga actions na ito. Kapag
ginamit ang ABM at ABC mas maliliwanagan tayo sa mga costs at mas ma-cocontrol natin, at mas makakagawa tayo ng
better decisions.
mas ma-cocontrol natin, at mas makakagawa tayo ng better decisions.

ABM and ABC ay focused daw sa actions ng organizations at yung costs na nagagawa ng mga actions na ito.