The complementariness of the business process reengineering and activity-based management

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