Summary |
This book expands on its predecessor, An ABC Manager’s Primer, by going beyond describing just what it is. This book explains why to use ABA, what the calculus is supporting ABC, and how to implement ABC.
This book is intended to put the “management” back into management reporting. In many ways, ABC/ABM data are simple in means and rich in ends. Of course, the ends are decisions made with the data. This book is for those interested in fully exploiting cost data. Take the learning and move on to mastery.
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