Abstract: There are limitations, such as analyzing a single job in isolation and being detached from the strategic management, in the application of activitybased management (ABM). To solve this problem, from the perspective of improving the activity process, an approach is proposed to build an improved ABM system via Supply Chain Operation Reference Model (SCOR) techniques. The usage and feasibility of applying supply chain idea in an enterprise is investigated. Then, an improved ABM system from the point of view of the activity process is built via SCOR model techniques. An index system is built via strategy map combining the ABM with strategic management. These improvements expand the application range. For a train toilet maker, an ABM system is built based on SCOR model. Then, a Petri net-level model is established and simulated by ExSpect. Compared with traditional ABM, the improved method can analyze the activities to be improved from the perspective of improving activity process and thus simplifies the activity analysis.

Key words: activity-based management (ABM), SCOR model, supply chain management, simulation
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