Chapter 22 - Activity-based systems - ABM and JIT. Chapter 22 provides a discussion of activity-based systems: activity-based management and just-in-time. It discusses activity-based management in relation to the value chain, supply chain, and cost hierarchy, and it compares the just-in-time philosophy to activity-based costing. | Lecture Principles of accounting (2005): Chapter 22 - Needles, Powers, Crosson