* A practical, cost-effective guide to ABC for small to medium companies.
* Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
* Feature an ongoing case study throughout the book documents the model-building process.
* Provides a spreadsheet model blueprint that details data flows.
* Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.

About the Author

DOUGLAS T. HICKS, CPA, CMC, is President of D.T. Hicks & Co., a Michigan-based consulting firm specializing in cost and management accounting issues for small and mid-sized organi-zations. Before establishing his company in 1985, he spent fifteen years in public accounting at Ernst & Young, and in industry with Hayes-Albion Corporation and Kelsey-Hayes Company. Mr. Hicks is a Certified Public Accountant and a Certified Management Consultant. He is a member of the American Institute of CPAs, the Michigan Association of CPAs, the Institute of Management Accountants, and the Institute of Management Consultants. He is also the author of Activity-Based Costing for Small and Mid-Size Businesses: An Implementation Guide, also published by Wiley.

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