Executive Retreats

Managing Organizational ChangeTime Based Competition The Balanced Scorecard
Benchmarking Activity Based Costing and Management

Activity Based Costing & Management

Companies that produce multiple products and services for diverse customers and markets and use a variety of distribution channels may be receiving incomplete and even erroneous information from their traditional cost and profit measurement systems. As a result, managers can often make poor decisions about:

  • Pricing products and services
  • Establishing priorities for process improvements
  • Designing products and services
  • Identifying a profitable mix of products and customers
  • Structuring profitable relationships with customers and suppliers

In today’s business environment – characterized by vigorous global competition, advanced information technologies, and great variety in products, services, and customers – traditional cost systems are providing inaccurate answers to questions about the drivers of cost and profitability.