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Books
SAS® Activity-Based Management
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Activity-Based Cost Management in Government, 2nd Edition by Gary Cokins
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. 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 endusers 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.
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Activity-Based Cost Management: An Executive's Guide by Gary Cokins
Back when Henry Ford was producing Model T's in one black, all-purpose model, traditional cost allocation gave a fairly accurate picture of a company's expenses. But today, the very nature of doing business has radically changed. Overhead expenses are displacing direct costs. And the complexity of most organizations has increased dramatically. Companies produce more products in greater variation and diversity than ever before, and they service more, and different, types of customers. Add to that the sea change created as the Internet spawns more e-trading market exchanges with auctions and bidding, and it becomes apparent that we need a method that replaces the fuzzy answers of traditional methods with credible assumptions based on valid data. The answer is Activity-Based Cost Management.
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Case Studies in Performance Management: A Guide from the Experts by Tony C. Adkins
A compilation of eight case studies in Activity-Based Costing (ABC) and Performance Management (PM), with a foreword from Gary Cokins about their tie into a PM framework, Case Studies in Performance Management features contributions from an anonymous perspective to respect the customer's confidentiality with follow-up reports on their success and/or failure. Each section includes a foreword and review of the case study by an industry expert, prominent performance management author, or consultant. The case studies fall into a variety of industries including finance, life sciences, retail and the public sector.
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Performance Management: Finding the Missing Pieces to Close the Intelligence Gap by Gary Cokins
This book emphasizes that the analytical tools (e.g., balanced scorecard, activity-based management, etc.) that now exist have been tested and are mature, and that their integration is now the big opportunity. This means not just information technology systems integration but the integration of "thinking" (i.e., most corporations are missing a mechanism to test and validate whether lofty goals can realistically be achieved). This book shows how performance management is that mechanism and that it helps corporations to "actively" manage change.
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For additional books and resources, visit the SAS Bookstore.
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