To give management tools, particularly cost control, real power for cause – effect analysis, action support and problem solving, it is very efficient to design them on the basis of activity and process analysis. Many applications can be developed in such areas as performance strategic management, strategy deployment, logistic flow management, product life cycle management, and investment management.
LORINO, P. (1991). Le contrôle de gestion stratégique – La gestion par les activités. Dunod, 207 pages.