Contents
Preface vii
1 Removing the Blindfold with ABC/M 1
2 A Management Accounting Framework: A Taxonomy 32
3 Are All Your Trading Partners “Worth It” to You? 99
4 The Internet, E-Commerce, Supply Chain Management,
and Digital Economies: Where Does ABC/M Fit In? 149
5 The Holy Grail: Performance Measure Systems
That Produce the Correct Behavior 197
6 Popular Uses of ABC/M 226
7 ABC/M Integrates with Other Software Tools 279
8 Predictive Costing, Predictive Accounting 285
9 Implementing ABC/M Through Rapid Prototyping 325
10 Common Misconceptions about ABC/M and Employee Buy-In 345
11 Stage Five Cost Systems: The Future of ABC/M 352
Appendix 360
Index 368