Incluye bibliografía.

1. ABC/ABM: What It Is and Is Not -- 2. Why Some ABC/ABM Systems Fail -- 3. A Framework for Mapping Cost Flows -- 4. ABC Is about Flowing Costs -- 5. The Unification of Time, Cost, and Quality -- 6. Implementation: Preparing for Success -- 7. Implementation: An ABC/ABM Installation Roadmap -- 8. Common Misconceptions about ABC/ABM -- 9. Sustaining the ABC/ABM System -- 10. Final Thoughts on ABC/ABM.

What good are the facts and figures of managerial accounting if the people who need them can't use them? More and more organizations are realizing that activity based costing is a superior method for both identifying improvement opportunities and measuring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navigate through management fads and into the faster currents of high-payback performance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs.