Activity-Based Cost Management in Government, 2nd edition - Gary Cokins
Activity-Based Cost Management in Government, 2nd edition - Gary Cokins

Our Price: $68.00

Product Code: 001-B817



© 2006, 6" x 9" hardcover, 384 pages
ISBN 1-56726-181-7
Product Code B817
By Gary Cokins, CPIM

Be more confident in your decisions and have the ability to predict the type and level of resources you’ll need to meet future demands!

Activity-Based Cost Management in Government, 2nd Edition, makes it easy to understand the behavior and economics of your cost structure. Determine the true costs of your processes, outputs and outcomes so that you can achieve optimal performance.

Written in easy-to-understand language and clearly illustrated, Gary Cokins’ Activity-Based Cost Management in Government, 2nd Edition provides the financial techniques to:

  • Identify the advantages of Activity-Based Cost Management versus traditional costing methods to improve productivity and increase value.
  • Understand why output costs are high and what drivers cause those levels.
  • Learn what it truly costs to serve different types of internal and external end-users and citizens.
  • Predict future expense levels with Activity-Based Planning and Activity-Based Budgeting.
  • Learn how to design, construct, and implement an effective Activity-Based Cost Management system.
  • Explore how and why managerial accounting is evolving into managerial economics.

Bonus! Includes over 100 robust illustrations often described as “the best pictures that people have ever seen for communicating the concepts” behind Activity-Based Cost Management in government.


  1. The Utility of ABC/M in Government: Some Opening Comments
  2. Understanding ABC/M: A Few Basic Truths
  3. If ABC/M is the Answer, What Is the Question?
  4. Fundamentals: What Is ABC/M?
  5. Using ABC/M Attributes to Assess Quality and Value
  6. Performance Management Using Strategy Maps and the Balanced Scorecard
  7. Activity-Based Budgeting: Myth or Reality?
  8. A Framework for Balancing and Integrating Cost, Performance, and Risk Management
  9. Implementing ABC/M through Rapid Prototyping
  10. Examples of ABC/M in the Public Sector
  11. Seven Mistakes that Prevent Employee Buy-In
  12. ABC/M Integrates with Other Software Tools
  13. The Future of Government

About the Author

Gary Cokins, CPIM is an award-winning, internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. Gary Cokins was the lead author of the acclaimed An ABC Manager's Primer, sponsored by the Institute of Management Accountants (IMA) and the Consortium for Advanced Manufacturers-International (CAM-I). His other books include Activity Based Cost Management: An Executive Guide, and his latest work, Performance Management: Finding the Missing Pieces to Close the Intelligence Gap.

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