At APQC's 2015 Process Conference, Brian Higgins, a principal at Management Resource Technologies, Ltd. (MRT) and an expert in advanced performance management systems, presented the benefits of using Activity Value Management (AVM) for financial transformation processes. Colorado-based MRT is a business transformation consulting firm that specializes in financial and performance management. Using AVM, organizations directly assign all costs and effort simultaneously to activities, products, and services without any intermediate cost aggregation (or pooling), averaging, or allocation. Furthermore, Higgins said the AVM process may improve financial performance by linking qualitative stakeholder input to those activities, costs, and lines of business, with an organization then applying numerous analytical tools to identify breakthrough opportunities for financial and operational enhancements.
These are the speaker slides from that presentation. You can access APQC's session overview here.