作者	PeterTurney/国别：UnitedStates/美国
出版社	McGraw-Hill
出版时间	2006-06-01

特色：

"Marvelous! I read Common Cents on a recent cross-country flight and . . . I was mesmerized. Bravo!"　　　--Tom Peters, author of In Search of Excellence and Thriving on Chaos 　　When designed and executed correctly, cost information programs alert decision makers about problems to overcome and opportunities to take advantage of. The difficulty is, conventional sources of financial information often do just the opposite--they hide or misrepresent problems, fail to identify opportunities, and lead to solutions that are ineffective and potentially perilous. 　　Common Cents, Second Edition, 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. 　　Common Cents encompasses manufacturing, service, and government organizations. It describes how Deluxe, the U.S. Army, Tektronix, Hewlett-Packard, General Electric, the South Dakota Department of Transportation, and literally hundreds of other organizations achieved the "ABC performance breakthrough." Using real-life examples in sectors from financial to telecom, software to healthcare, and transportation to the military, this results-driven book explores: 　　·What ABC is, and why it has proven to be so effective at accurately revealing problems and opportunities 　　·How ABC and ABM have improved bottomline performance in manufacturing, service, and government organizations 　　·How ABC and ABM create value in procurement, supply chain, customer support, call centers, operations, shared services, and other areas 　　·Latest developments in ABC, including resource planning, capacity management, activity-based budgeting, performance budgeting, decision simulation, and time-based ABC 　　·Proven tools of ABM, including customer profitability analysis, strategic analysis, value analysis, cost analysis, storyboarding, life-cycle costing, and target costing 　　·An eight step plan for successfully implementing ABC/ABM as a proof of concept or enterprise-wide solution 　　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.