The survey included 528 respondents from companies across a broad spectrum of industries and countries. It showed that nine in every 10 companies had implemented or were considering deploying, activity-based management systems, while six in 10 indicated that adopting the system had improved productivity.

Activity-based management is meant to increase the accuracy of cost information by more precisely linking overhead and other indirect costs to products or customer segments. It attempts to integrate data management, business modeling, reporting and analysis on a single platform, giving companies a more unified corporate view.