
| Foreword. Preface. About the Website. Acknowledgments. Chapter 1 What Is ABC and ABM? What Is ABC? What Is ABM? Chapter 2 Costing, Chargeback, and Pricing. Define Your Objectives. Costing: Absorption Choices. Costing: Driving Costs from Support Areas. Chargeback. Rates. Bank Branch Profitability. Pricing. Chapter 3 Implementing ABC. ABC Implementation Guiding Principles. Model Rules, Assumptions, and Design Documents. Driver Decisions. Attribute Decisions. Level of Detail Decisions. Tools. Activity and Driver Dictionaries. Putting It All Together: An ABC Example. Chapter 4 Implementing ABM. Structuring the Organization and Process for Success. Differences of ABM and ABC Staffing. Driving Results. Additional Considerations for Financial Services. Chapter 5 ABC/M in Shared Services. Starting ABC/M with Shared Services. Expected Dialog for Planning. Integrating the IT Model. Driving Value within Shared Services: IS Examples. Chapter 6 Managing Organizational Change. Importance of Organizational Change Management. Organizational Readiness and Overcoming Resistance. Your Role as Change Agent. Chapter 7 Avoiding the Pitfalls: Lessons Learned. ABC Lessons Learned. ABM Lessons Learned. Chapter 8 Beyond ABC/M. Portable Skills. Adjacent Careers. In Conclusion. Appendix: ABC Model and Cost Object Reporting Rules and Assumptions. Modeling Rules and Assumptions. Cost Object Reporting Rules and Assumptions. Index. |
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