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.

In order to thrive in an environment where change is the only constant, best practice organizations have turned to progressive – yet proven – management tools, techniques and methods to effectively enhance performance. One of the most useful of these methods is Activity-Based Cost Management (ABCM).

Capacity Measurement & Improvement shows how capacity measurement can be used to provide strategic information that can help managers improve the productivity of existing capacity and facilitate intelligent capital investment decisions.

A must read for information professionals, knowledge workers, business process owners, financial analysts, architects and strategists. The authors have combined their quality, engineering and activity based management expertise, along with years of personal and successful process and data improvement experiences, into this compelling and innovative book on improving business intelligence by improving its DNA, the Data.

The primary objective of this December 2000 version of the CAM-I ABC Glossary of Terms is to unify, standardize and where necessary, develop a set of terms pertaining to Activity-Based Cost/Management (ABC/M). It is hoped this work will facilitate the understanding of ABC/M and encourage better communication among those involved in the research, development, and implementation of this discipline.

In an increasingly competitive world, companies are realizing that managing costs after products are in production is too late.  They understand that cost management must begin before products ever reach the production stage.  This is why CAM-I’s book Target Costing: The Next Frontier in Strategic Cost Management, with its message of designing costs out of products and processes, was so well received by the corporate world.  Most companies understood and accepted the message; many, however, had difficulty implementing the process.

This book provides practical insights on how to use target costing for profit planning and cost management. The purpose is to show that target costing is a management method that allows firms to provide customers with products that they want, when they want them, at a price they can afford, and still earn adequate financial returns.