General Ledger vs ABC … Chart of Account View Activity Based View From: General Ledger To: ABC Database Process Engineering Dept Process Engineering Dept Provide Strategic direction $ 70,000 Promote Products/Services $ 50,000 Design/Develop Products $150,000 Produce Products $280,000 Sell Products $100,000 Manage Finances $ 80,000 Provide Product Support $ 70,000 Train Employees $ 30,000 Administer Department $ 50,000 Total $880,000 Salaries $500,000 Equipment 150,000 Travel Expenses 60,000 Supplies 40,000 Use and Occupancy 30,000 Training 100,000 Total $880,000 What is spent How resources are consumed AIMCORP-Automated Information Management Corporation Diagram 2