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Activity-Based Management is a strategy that is making its mark in the competitive marketplace. By using ABM, many companies have decreased or eliminated misallocation and misinformation. It can be said that by using ABM, strategic leadership is winning over mismanagement. By looking at the various problems some corporations have had when converting to an ABM system, companies can increase their chances of implementing it successfully

The recent crisis in the financial markets has exposed serious flaws in management methods. The failure to anticipate and deal with the consequences of the unfolding collapse has starkly illustrated what many leaders and managers in business have known for years; in most organizations, the process of forecasting is badly broken. For that reason, forecasting business performance tops the list of concerns for CFO's across the globe.

It is time to rethink the way businesses organize and run forecasting processes and how they use the insights that they provide to navigate through these...