
Cost, profitability analysis and budgeting process. What do they have in common?
Whether your organization is in the service, manufacturing or distribution sector, making a profit is never quite as easy as you might have hoped. Many companies ask themselves...

Activity-based Management (ABM) Best Practices
Recognizing the potential of activity-based management, many organizations began implementing ABM projects in the 90s. In fact, a 1992 survey by the Institute of Management Accountants found only...

Performance Management Maturity Framework
Performance management is mentioned and discussed in almost all facets of business. The demand for improved performance, along with increased accountability, has led to an increase in hype...