Comparison of ABM and Lean Operations BUSINESS APPLICATION Excerpts from a conversation between two managers about their companies management systems follow. Identify the manager who works for a company that emphasizes ABM and the one who works for a company that emphasizes a lean operating system. Manager 1: We try to manage our resources effectively by monitoring operating activities. We analyze all major operating activities, and we focus on reducing or eliminating the ones that don't add value to our products. Manager 2: We're very concerned with eliminating waste. We've designed our operations to reduce the time it takes to move, store, queue, and inspect materials. We're also reduced our inventories by buying and using materials only w hen we need them