aktivitebased

Aktivitebased is a term used to describe an activity-centered approach to planning, analysis, and management. In this view, decisions are grounded in discrete activities—units of work that consume resources and produce outputs—rather than being organized primarily around products, departments, or projects. The term appears in European discussions as a variant of activity-based methods, notably activity-based costing (ABC) and activity-based management (ABM).

Its core principles include identifying and describing activities, linking resources and outcomes to activities through drivers, and measuring performance at the activity level. The approach emphasizes process mapping, data collection, and the separation of value-adding from non-value-adding activities, with the goal of reducing waste and improving decision accuracy.

Applications span manufacturing, healthcare, services, and information technology, as well as public administration. Implementation typically involves mapping processes into activities, selecting suitable activity drivers, assigning costs and performance metrics to activities, and analyzing results to redesign processes, reallocate resources, or establish activity-based budgets.

Benefits include improved cost transparency, better resource allocation, and more targeted process improvements. Limitations include data intensity, the need for robust data governance, potential complexity, and the risk that poorly chosen activity drivers misallocate costs or performance signals.

See also: Activity-based costing, Activity-based management, Lean thinking, Process improvement.