Activity-Based Management for Service Industries, Government Entities, and Nonprofit Organizations
by James A. Brimson and John Antos.
354 pages from John Wiley and Sons.
Activity-Based Management (ABM) separates the business process into activities for the purpose of quantifying cost and performance. Used with success by the manufacturing industry, service groups, and government agencies, ABM has found a niche in the nonprofit sector.
ABM replaces customary managerial accounting methods, which are becoming old-fashioned with the advent of new information technology. Brimson and Antos show that outdated methods do not treat the cause of problems, but rather the symptoms. This means that the actual costs of providing service are not measured.
The new approach can empower the worker, surface a multitude of problems, clarify strategic goals, and stimulate ongoing improvement.
If you want a modern management system that supports quality and excellence, this book makes the implementation process easy to understand through the use of illustrations and case studies, amply augmented by a comprehensive glossary.
Buy the book:
Canada: buy through Amazon.ca: CDN$82.50
International: buy through Amazon.com: US$50.00
