© 2006, 6" x 9" hardcover, 384 pages
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.
- The Utility of ABC/M in Government: Some Opening Comments
- Understanding ABC/M: A Few Basic Truths
- If ABC/M is the Answer, What Is the Question?
- Fundamentals: What Is ABC/M?
- Using ABC/M Attributes to Assess Quality and Value
- Performance Management Using Strategy Maps and the Balanced Scorecard
- Activity-Based Budgeting: Myth or Reality?
- A Framework for Balancing and Integrating Cost, Performance, and Risk Management
- Implementing ABC/M through Rapid Prototyping
- Examples of ABC/M in the Public Sector
- Seven Mistakes that Prevent Employee Buy-In
- ABC/M Integrates with Other Software Tools
- 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
Activity Based Cost Management: An Executive Guide, and his latest work, Performance Management: Finding the Missing Pieces to Close the Intelligence Gap.