Common Cents: The ABC Performance Breakthrough

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.
Whatever business you're in, ABC and ABM can help transform your organization from average to world-class. Common Cents reveals the hidden opportunities to improve profitability or reduce cost, and shows you how to position your resources and direct initiatives to achieve maximum results.

Peter B. B. Turney is the president and CEO of Cost Technology and an adjunct professor at the Darden Graduate School at the University of Virginia.