Feasibility Study and Measuring Some Effects of the Activity Based ManAgement (ABM) in the Iran Railway

The research is to develop cost methodology to support railway managers for identifying principles, tools and methods of activity based management correctly and precisely, and can be useful and effective for managers for realizing their goals. The research result a ministry can be suitable guideline in terms of how to execute activity based management. Since in this research, main and secondary activities are studied completely in the Railway organization, it can be an explanatory research. The research population is headquarter managers and experts of railway organization and the sampling procedure is goal-oriented and judgmental. 74 people were selected by using a formula. All hypotheses were tested in 95% significance level. Meanwhile a proposed process of applying. activity based management was offered.