2eSlide # 19â¢Activities can be defined so that the costs of stages of production or of a business process are accumulated.Q4:ABM & Product/Process Improvementsâ¢Examples includeâ¢determining the costs of non-value-addedactivities so the most costly can be reduced or eliminatedâ¢changing the steps in the accounts payable function to reduce the number of personnelâ¢determining the most costly stages of product development so that the time to market is reduced