The Complementariness of the Business Process Reengineering and Activity-Based Management

In order to sustain long term growth and development, an enterprise has to envisage and implement contemporary management innovations altogether. In transition economies, like Serbia is, it is of great importance to redesign business processes and activities, to analyse activity profitability in order to select value-added activities and reduce non-value added ones. This paper considers the possibility for complementary implementation of the business process reengineering and activity based management in the process of long term efficiency improvement. Namely, the basic postulate of business process reengineering concept might be established in the process of activity based management implementation and conversely.