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Praise for Activity-Based Cost Management Business leaders are always being presented with proposals to ‘improve’ corporate performance. Cokins turns ABC/M into an objective tool for forecasting the actual costs in an improved environment. Every executive should follow Gary's methods to predict benefits before risking company and career on a multimillion-dollar program.––Hugh D. Pinkus, Executive Consultant, Industrial Sector, Business Innovation Services, IBM Global Services Gary Cokins advances Activity-Based Cost Management the next step. In addition to providing the roadmap for ABC/M implementation success, Gary reveals the real strategic applications of ABC/M.––Joe Kosinski, Director, Corporate Manufacturing Accounting, Abbott Laboratories ABC/M is lucky to have Gary Cokins as its advocate. Gary has the gift to take the concept that many view as complex and reduce it to its simplest terms, and he has done so again here. After reading this book, you will have an understanding of the power of ABC/M as a tool to understand costs and make better business decisions.––John F. Morrow, CPA, AICPA Vice President, The New Finance Gary Cokins has helped light the way for cost and profitability analysis practitioners for many years. His wit and vivid metaphors engage a broad audience of managers and executives, helping generate not only new levels of understanding but also genuine enthusiasm for applying ‘accounting’ tools to improve bottom-line performance.––Tim Jordheim, Manager, ABC/M Center of Expertise, Cargill, Inc. Making sense of complex end-to-end business processes can hinder timely and substantive improvements. This thorough and engaging book shows how processes can be reduced to activity-level building blocks where resource consumption relationships can be identified and evaluated. Insights gained from these evaluations can then be used to motivate and prioritize changes that bring actual process-related costs into balance with other organizational goals such as productivity, cycle time, quality, and customer satisfaction.––Hal Thilmony, Senior Manager, Financial Business Process Improvement, Cisco Systems