Core Beliefs
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ICMS believes that every manufacturing, service, and governmental organization committed to continuous improvement will find Activity Based Management (ABM) to be a powerful tool that maximizes and sustains positive financial results. Organizations not committed to continuous improvement, however, will be threatened by the introduction of ABM.

ICMS believes that organizations can better optimize and sustain the benefits of ABM by self-implementing with their own employees. Augmenting employees with training, coaching, and products delivered by knowledgeable and experienced ICMS experts further enhances results.

ICMS believes that ABM should be “pulled” into an organization by educated users, not “pushed” onto them by over zealous implementers.

ICMS believes that software can play an important structural role in the implementation of ABM. Training on (a) what to put into the software and (b) what to do with ABM & ABC reports, plays a more important role in ABM success.

ICMS believes that the use of the (a) Total Quality Management terminology of Input-Activity-Output coupled with (b) a cost spreadsheet format for activity accounting makes ABM more understandable to a broader user audience in every organization.

ICMS believes that ABM is not simply another three letter acronym initiative. Instead, ICMS believes that ABM is the information and performance measurement system that supports all continuous improvement tools such as TQM, Benchmarking, Business Process Re-Engineering (BPR), Theory of Constraints, Time-Based Competition, and Economic Value Analysis (EVA).

ICMS believes that organizations need a balanced approach of both improved product costing (ABC) and improved product profitability (ABM).

ICMS believes our mission is to make new things familiar and familiar things new. ICMS creates and delivers ABM products and services that make ABM more understandable and relevant throughout our customer’s organization.

ICMS believes that the sustained success of ABM beyond a pilot project requires (a) frequent ABM reporting to make activity and process management instinctive; (b) relevant ABM reports linked to business needs; and (c) performance measurement goals and consequences for all employees.

ICMS believes that the only employee who can say NO to a customer request is the President of ICMS, Inc.

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Tom Pryor
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