Index
ABC/M analysis, attributes
ABC/M cross
ABC/M objectives
accuracy
ABC/M
achieving
activity driver
activity
hierarchy
definition
dictionary
activity costs
definition
example
activity drivers
ABC/M Cross
definition
dictionary
equipment-related
hierarchy
identifying
proxy
surrogate
weighted
activity-based budgeting (ABB)
goals
master drivers
example
calculated drivers
activity-based costing (ABC)
background
definition
design
example
guiding principles, implementation
pitfalls and lessons learned
terminology
activity-based management (ABM)
definition and overview
board
pitfalls and lessons learned
alignment, goal
allocation
capital
cost
funds transfer pricing
assignment, cost
attributes
channel
cost of quality (COQ)
fixed and variable
unused capacity
valued-added and non-value-added
behavior, see organizational change management (OCM)
baselines, using
benchmarks
using
internal, information technology example
external, information technology example
best practices
using
help desk example
billing systems, chargeback billing systems and shared services
branch
owning versus servicing
profitability
re-domiciling
budgeting, see activity-based budgeting (ABB)
business case, development
business process
decomposition
improvement
improvement, consultant
capacity
excess
idle
practical
unused
capital, cost of
careers, adjacent
change, organizational see organizational change management (OCM)
chargeback
charter, ABC/M project
Cokins, Gary
communications, management
consumption
cost data ...
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