ACTIVITY-BASED COSTING

Pragmata's Insightful Management Control System treats Ownership and Investment Costs according to the ABC (Activity Based Costing) model, the only one considering cost data not only splitted by Cost Centre, but even by business processes and single activities.

ABC model related to business processes and functions.

This technique has been proving to be really useful in companies implementing their continuous improvement strategy, wih a process-oriented organizational structure.

In fact, thanks to the ABC Process Owner can be supported by cost data in their task of continuously managing and increasing their process performances.