Augustine Tsang Making Presentation at INFOR Performance Management Seminar



Augustine Tsang, Director of Prosmart Consultants Limited made a presentation on “Activity Based Management – A Powerful Tool for Performance Management” as guest speaker in a seminar on effective Performance Management through Planning, Budgeting and Forecasting organized by INFOR, Prosmart’s business partner, third largest enterprise software company worldwide with annual revenue in excess of US$ 2.3 billion, 70,000 customers in 100 countries. The seminar was held on 10 July 2008 (Thursday) at Pacific Place Conference Centre, One Pacific Place, Admiralty, Hong Kong

綽越顧問有限公司董事曾志祥於2008年7月10日 (星期四)在香港金鐘太古廣場1期太古廣場會議中心由綽越業務夥伴, 國際性享譽盛名的INFOR集團舉辦有關透過計畫、預算及預測作有效績效管理的研討會中作嘉賓講者,作專題主講「ABC成本會計管理 - 高效率的量度業績工具」。INFOR是世界第三大企業軟件公司, 全年收入超越23億美元,, 客戶共7萬,來自100 個國家。。

Anthony Lam, INFOR’s Vice President, Financial Solutions – Asia making the opening address, setting the scene for the Performance Management seminar with an overview of INFOR’s businesses worldwide.

INFOR集團財務方案副總裁 - 亞洲區林謙益致開場白,啟動這次績效管理研討會,並介紹集團的環球業務。

Jimmy Poon, INFOR’s Business Consultant speaking on the features and benefits of key Performance Management solutions and their linkages with business strategy, budgeting and Balanced Scorecard.


The audience attending the seminar.


Augustine Tsang outlining the contents of his presentation on Activity Based Management – A Powerful Tool for Performance Measurement.

曾志祥概述ABM管理 - 高效率量度績效工具的演講內容。

Distinguishing between Activity-Based Costing (ABC) and Activity-Based Management (ABM) and the circumstances under which ABC becomes ABM in making strategic and operational decisions.


The objectives of ABM in reducing cost drivers and non-value added activities to improve efficiency, quality, supply chain cycle and profitability


The relationship between resources, activity and cost object demonstrated under FMCG’s retail chain


Explaining the 180/20 Rule of customers making profit contribution under ABM as against the 80/20 rule under traditional cost accounting.


Presenting an example of activity based management using warehouse operations under retail & distribution industry to demonstrate the relevant cost drivers being used for costing the series of key activities within warehouse.


Highlighting the key elements and timeframe involved for successful implementation of ABC/M, especially as a first-time implementation project.


Jimmy Poon presenting a souvenir to Augustine Tsang at the end of his presentation.


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