Today, businesses need the right tools to use scarce resources more efficiently. As well as allocating resources in an efficient way, companies must develop and support ideal management approaches with these tools. The application of activity-based management accounting for strategic pricing in companies includes a shift from traditional cost accounting methods to a more comprehensive approach relating costs to activities and ultimately to pricing decisions. Activity-based management accounting provides a better understanding of cost behavior by identifying and analyzing the activities which are involved in producing and delivering products or services. In this regard, the purpose of this study is to develop an activity-based management model for strategic pricing in a trading company in the furniture industry. The developed model is significant since it details the stages of realization, considers strategic price variables and fixed costs of resource production one by one. To establish activity-based management accounting, all activities involved in the companys operations must be defined, classified, and cost assigned to each activity, which will enable the company to identify the cost factors for each activity and how these affect the overall cost of production. Companies can also analyze the profitability of their products or services using activity-based management accounting to determine which activities contribute to profit and which do not.