Activity-based cost management (abm can best be defined as:

Activity-based cost management (abm) can best be defined as: the use of cost information gathered using activity-based costing.
When an organization conducts an operation, they will able to find out whether the cost that they expend to do that operation is lower than the revenue that they receive from it. From these informations, they can formulate a financial plan to expand their organization.

Im pretty sure it’s is c