Title: Common cents : how to succeed with activity-based costing and activity-based management /
Authors: Turney, Peter B. B.
Publisher: McGraw-Hill,
Year: 2005
Subjects: Activity-based costing.
Abstract: "Common Cents reveals how Activity-Based Costing (ABC) and Activity-Based Management (ABM) can help you make the right decisions about customer and product mix, marketing channels, and performance improvement. Originally written and now revised and updated by ABC/ABM pioneer Dr. Peter B.B. Turney, this book walks you through each step of the process, giving you the tools to more accurately identify, assign actual costs to, and report on the elements of each customer, product, or service, increasing your organization's process efficiency and profitability."
Contents: Why you need activity-based costing -- The need for ABC information -- The limitations of managing with accounting information -- Why activity-based costing is the solution -- The ABC innovations -- What ABC looks like -- The ABC model -- The ABC building blocks -- Resource planning and time-based ABC -- Activity-based management -- Activity-based improvement -- The tools of activity-based management -- Building the world-class organization -- Customer profitability -- How to implement ABC and ABM successfully -- Convincing management to change -- Developing the game plan -- Gathering the information -- Designing the model -- How to sustain the success of ABC and ABM -- Continuous results from ABC.