Case Studies in Performance Management
1 Performance Management 1
2 LubeOil: Shaping Business Today and in the Future 21
3 HomeHealth: Delivering Activity-Based Costing 39
4 SuperDraft: Activity-Based Costing/Management and
Customer Profitability 65
5 Canarus: Performance Management—The New
Ammunition for Armed Forces 81
6 Standard Loan: Interest in Activity-Based Costing
Rates High 95
7 Sierra Trucks: Trucking along with Activity-Based
Cost/Management 109
8 Sierra Trucks: Implementing Real Activity-Based
Budgeting 117
9 Wendals Foods: Managing Customer Profitability
with Activity-Based Costing Information 135
10 Veri Glass: See Clearly with Activity-Based Costing? 149
11 ABC Airways: Implementation Lands Millions in Process
Improvement Savings 159
12 Power & Light Gets a Charge Out of Activity-Based
Costing/Management 169
13 OBOK Food Company: Right Ingredients Cook
Up Savings 175
14 Veterans Benefits: Discovering the Cost of Doing
Business Using Activity-Based Costing 181
Appendix 191
Final Thoughts 199
Resources 205
Glossary 211
Index 233