1. 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 ,000
Supplies ,000
Use and Occupancy ,000
Training ,000
Total $880,000
What is spent
How resources are consumed
AIMCORP-Automated Information Management Corporation
Diagram 2