From the Back Cover
Kaplan and Cooper present a structured and concise look at the importance of activity- based costing and the position it should take in world-class performance management systems. Cost and Effect will be required reading for all our performance management consultants. --Ralph W. Canter, National Partner in charge of Performance Management, KPMG Peat Marwick LLP
Activity-based costing is a powerful tool that continues progressing under the leadership of its creators, Bob Kaplan and Robin Cooper. Finally, here is the book that brings together all of their ideas for driving improved performance--invaluable information for executives, operations managers, and accountants. --Erik F. Riswick, President, Maplehurst Bakeries, Inc.
The definitive work on activity-based management, Cost and Effect will serve as a blueprint for the next generation of management accounting. --Srikant Datar, Arthur Lowes Dickinson Professor of Business Administration, Harvard Business School