The Skinny on Lean Management

Richard Schonberger, Ph.D. writes that Lean Management doesn't resonate in marketing and sales. Nor does it among boards, senior executives and investors.  Obscured are its much greater potential in the distribution pipelines and its strong customer focus...

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Managing Value Stream Performance

This paper discusses the transformation from Standard Costing to Lean Accounting, to enable change in the Lean Enterprise.  The differences, impact, challenges and benefits.

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The Navigator and The Accountant

PCS Consulting alliance partner Doug Hicks makes the case for better understanding and implementation of costing systems by examining the roll and impact of managerial accountants.

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ABC Software Evaluation Methodology

Proven methodology to evaluate and select ABC (Activity Based Costing) software to best meet your business requirements, leveraging software intelligence and expertise.

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Activity Based Costing for Decision Support

Mark Stevens and Doug Hicks explore the advantages using ABC (Activity Based Costing) over traditional costing for decision support.

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Activity Based Planning & Budgeting

Consumption based capacity relationships form the Activity Based Planning & Budgeting foundation for operational focus missing from most planning and budgeting systems used today.

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Good Decisions Require Good Models

To understand real world phenomena around us we create models that make complex realities understandable. We make decisions based on these models, not reality itself. A company’s Economic Cost Model should provide its management with the economic insights it needs to make sound decisions and take effective actions.

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Implementing ABC IMA Article

Gary Cokins writes in this IMA article that activity Based Costing is an effective tool to assist management organizations obtain critical cost information that is accurate and relevant to improve their competitiveness.

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Consumption-Based ABCM

The Consumption Based approach to ABCM in contrast to Cost Decomposition Based approach. This paper provides the reader overall understanding of these two approaches and the pros and cons of each.

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Repair or Replace? Survey of Corporate Budgeting

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UK PCS alliance partner Develin & Partners provide a survey of corporate budgeting in this report challenging conventional approaches to the software maintenance and selection processes.

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