This paper compares and contrasts alternative measures of activity-based cost management (ABCM) success in models testing ABCM success determinants. Both a priori and factor-analysis approaches are examined. The a priori measures examined are: (1) decision use (including by area of use, by business function, and by manager group). (2) decision actions taken, (3) dolar improvements, and (4) management evaluation as to overall success of ABCM. Factor analysis identified four factors in our data base—decision use, product/customer applications, function/manager applicatons, and manager group success perceptions. Both approaches yield similar findings. The explanatory power of ABCM success determinants models is highly affected by the choice of a success measure. Broad-based success managers (especially those incorporating details of how ABCM data is used in decisions) yield the highest explanatory power. The data base examined has 166 ABCM sites from 132 separate companies.