1. AIMCORP-Automated Information Management Corporation
Activity Based Costing (An Example) …
Client A
Client B
Client C
Resources
Salary/Wages
Resource
Allocation
Activities
Service A
Service B
Service C
Service Activities:
Perform activity A;
Perform activity B;
Perform activity C.
Support Activities:
Provide IT support;
Provide admin support;
Provide HR support.
Business Sustaining Activities:
Develop business plan;
Prepared annual budget;
Monitor progress;
Report progress.
Service A
Service B
Service C
Activities
Resources
O&M
Capital
Other
Cost Objects
Resource Allocation
AIMCORP-Automated Information Management Corporation
Diagram 1