Activity identification ,Definition,and Classification identifying,defining,and classify activities requires more attention for ABM than for ABC. The activity dictionary should include a detailed listing of the tasks that define each activity . Knowing the task the define an activity can be very helpful from improving the efficiency of value-added activities. Classification of activities also allows ABM to connect with other continuous improvement initiatives such as just-in-time (JIT) manufacturing,total quality management, and total environmental quality cost management.For example,identifying quality-related and environmental activities enables management to focus attention on the non-value-added activities of the quality and environmental categories. ABC also provides a more complete understanding of the effect that quality and environmental costs have on products,processes,and customers. It is important to realize that successful implementation requires time and patience. This is especially true when it comes to using the new information provided by an ABM system. From example,one survey revealed that it takes an average of 3.1 years for nonaccounting personnel to grow accustomed to using ABC information.