Activity Based Management

Activity based management consists in a group of techniques used to analyze the value chain of a company and identify the activities that  add value for the client, in addition to measuring the cost and value added by each activity. Activity based management classifies activities in primary (those that directly contribute to satisfy the needs of the client) and secondary (those that support the primary).

The purpose of Grant Thornton is to maximize primary value-added activities and reduce the cost of secondary activities, eliminating non-value-added activities.