https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/demystifying-vbm.html
This article helped me really understand VBM and please I want some signposts also for ABM .I have please shared the VBM signposts that helped
Is there any indication that shareholder value is dropping
Does the scenario mention the company’s current primary performance metric?
Does the scenario mention the company’s business unit objectives?
The company will need to change its performance metrics
The company will need to create a framework of value drivers
The company will need to assign new targets and KPIs to managers and staff
The company will need new information
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ABM Signposts
This might help:
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/activity-based-management.html
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