Activity-Based Cost Management in Government [Hardcover]

Gary Cokins (Author)

Book Description

Publication Date: November 1, 2001 | ISBN-10: 1567261108 | ISBN-13: 978-1567261103 | Edition: 1st

Everything You Need to Streamline Agency Costs and Expenditures

You've heard about the enormous savings potential of Activity-Based Cost Management (ABC/M) - now it's time to put this powerful system to work in your organization. Get started today with the advice and strategies you'll find in Management Concepts' newest book, Activity-Based Cost Management in Government.

This 400+ page book guides you through every phase of activity-based accounting: from setting up a basic system through its organizational implementation. In one concise resource, you now have everything you need to streamline all aspects of your organization's costs and expenditures.

Written in easy-to-understand language and clearly illustrated, Gary Cokins' Activity-Based Cost Management in Government provides the financial techniques to:

-Determine the true and actual costs of services and cost rates
-Implement process improvements departmentally and organization-wide
-Evaluate the pros and cons of outsourcing and privatization decisions versus internal delivery
-Align financial and budgetary activities to the organization's mission and strategic plan

Editorial Reviews

About the Author

Gary Cokins, CPIM is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. Gary Cokins was the lead author of the acclaimed An ABC Manager's Primer, sponsored by the Institute of Management Accountants (IMA) and the Consortium for Advanced Manufacturers-International (CAM-I). Gary's second book, Activity Based Cost Management: Making it Work (McGraw-Hill, 1996), was judged by the Harvard Business School Press as "read this book first."

Product Details

• Hardcover: 432 pages
• Publisher: Management Concepts Inc; 1st edition (November 1, 2001)
• Language: English
• ISBN-10: 1567261108
• ISBN-13: 978-1567261103
• Product Dimensions: 9.1 x 6 x 1.3 inches
• Shipping Weight: 1.8 pounds
• Average Customer Review: 4.7 out of 5 stars  See all reviews (11 customer reviews)
• Amazon Best Sellers Rank: #3,938,529 in Books (See Top 100 in Books)

More About the Author

Gary Cokins is a strategist involved with performance management solutions with SAS, a leading provider of performance management and business analytics software headquartered in Cary, North Carolina. Gary is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. Gary received a BS degree with honors in Industrial Engineering/Operations Research from Cornell University in 1971. He received his MBA from Northwestern University's Kellogg School of Management in 1974.

Gary began his career as a strategic planner FMC's Link-Belt Division and then served as Financial Controller and Operations Manager. In 1981 Gary began his management consulting career first with Deloitte Consulting. Next with KPMG Peat Marwick, Gary was trained on ABC by Harvard Business School Professors Robert S. Kaplan and Robin Cooper. More recently, Gary headed the National Cost Management Consulting Services for Electronic Data Systems (EDS)/ A.T. Kearney.

Gary was the lead author of the acclaimed An ABC Manager's Primer (ISBN 0-86641-220-4) sponsored by the Institute of Management Accountants (IMA). Gary's second book, Activity Based Cost Management: Making it Work (ISBN 0-7863-0740-4), was judged by the Harvard Business School Press as "read this book first." A reviewer for Gary's third book, Activity Based Cost Management: An Executive's Guide (ISBN 0-471-44328-X) said, Gary has the gift to take the concept that many view as complex and reduce it to its simplest terms." This book was ranked number one in sales volume of 151 similar books on BarnesandNoble.com. Gary has also written Activity Based Cost Management in Government (ISBN 1-056726-110-8). His latest books are Performance Management: Finding the Missing Pieces to Close the Intelligence Gap (ISBN 0-471-57690-5) and Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics (ISBN 978-0-470-44998-1).

Customer Reviews

Most Helpful Customer Reviews

1 of 1 people found the following review helpful:

5.0 out of 5 stars The leading resource in the ABC/ABM field, November 15, 2002

By 

Harvey Chyette (Cincinnati, OH) - See all my reviews

This review is from: Activity-Based Cost Management in Government (Hardcover)

Gary Cokins does an excellent job explaining Activity Based Costing and Activity Based Management from beginning to end. By reading the first chapter alone, one can tell he is an expert in his field. He begins explaining the subject matter with the basics and continues through using an easy to follow logic. For public sector organizations that are considering ABC/M, or already using it, this book is a master guide for its methodology. It has very helpful charts which the author uses in his explanation of the material, making it easy for the reader to follow.

I have spent over 30 years in government, and the one aspect always apparent is that the government is always trying to improve performance with fewer resources, and therefore recognizes the need for activity based costing. This book is, by far, the leading reference to refer to for guidance on how to implement ABC/M. The reader does not have to be a cost accountant to comprehend the methodology or technique used to implement ABC/M. The author cites actual cases in the public sector where federal or local agencies have implemented this technique and the successes made. He begins with the issue or problem and cites the solution, the model structure used, the results, and the lessons learned. These actual case examples help show how ABC/M can resolve problems in the real world.

Overall, I found this book to be an excellent resource in its field, as it is easily understood, yet comprehensive. I strongly recommend it to any government manager that wants to help their organization excel.

4.0 out of 5 stars Why so expensive?, November 11, 2005

By 

nerdette "amazon fan" (Santa Cruz) - See all my reviews

This review is from: Activity-Based Cost Management in Government (Hardcover)

We in the public sector need this book the most--why the hefty price? Mr. Cokins, your other books are affordable. Give us break as a public service!

5.0 out of 5 stars COST MANAGEMENT IN GOVERNMENT, March 21, 2003

By 

D. R. Clifton (VIRGINIA) - See all my reviews
(REAL NAME)   

This review is from: Activity-Based Cost Management in Government (Hardcover)

Activity based cost management is increasingly taking hold in government and is helping many organizations make dramatic improvements in their understanding of costs. Gary Cokins, a widely respected cost management craftsman and teacher, has made an outstanding contribution to the advancement cost management in his book "Activity-Based Cost Management in Government." He does a great job covering a wide range cost topics in a clear and coherent manner; and he consistently reinforces - through relevant concepts, examples and quotations - the pragmatic value of cost information to support fact based decision making.