Find an real Australian company that needs and actually have used Activity-Based-Management(ABM) for its accounting management. An article link or news link is also needed. Please provide me an AU manufacturing company!! not any accounting service company

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Find an real Australian company that needs and actually have used Activity-Based-Management(ABM) for its accounting management. An article link or news link is also needed. Please provide me an AU manufacturing company!! not any accounting service company(e.g RSM global). NO Academic journal Article (X)，The news or article must be from within the past 5 years.

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