Authors: Gary Cokins, Alan Stratton & Jack Helbling
This document, written with a clear, informed understanding of what ABC is all about, is based on real implementation experiences. The "Three R's" now revitalizing the way business is conducted in the United States are Reengineering, Reinventing, and Redesigning processes. Traditionally, accounting systems are not designed to deliver managerial information. Activity Based information significantly boosts the value and utility of financial data for decision-makers and empowered employees. This primer addresses the lack of awareness of what ABC is and is not. It is not written as a "how to implement" cookbook, but does give a head start for action.
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