Newsletters

Widely acclaimed monthly newsletter for finance, operations, marketing, planning, and other professionals responsible for performance management and measurement in their organizations. The name has three meanings:

180 Seconds - Short and to the point. One topic. One page. Three minutes to read.

180 Degrees - Change in perspective. Best practices, new tools, ideas, and trends provide a fresh perspective and opportunities to do things differently.

180 Years - Experience of Subject Matter Experts sharing research, expertise and knowledge.

On occasion ONE EIGHTY features guest authors, interviews, personal stories, or real life experiences intended to interest, amuse or humor the reader.

Planning--Series Summary

Planning--Series Summary

Issue 39

This One Eighty is written to summarize and bring together all of five segments in a series of One Eighties devoted to improving an organization’s planning, forecasting, and budgeting capability. Each of the five segments is summarized below, in the order published.

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Knowledge Base

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Time Driven Activity Based Costing

Visions from Dr. Robert S. Kaplan and Steven R. Anderson

Robert S. Kaplan and Steven R. Anderson wrote the book Time-Driven Activity-Based Costing. What is Time-Driven Activity-Based Costing (TDABC) and what are the advantages of this method in comparison with traditional Activity-Based Costing (ABC)? Kaplan and Anderson explain.

Maximizing Efficiencies in Pharma Operations

The McKinsey Quarterly. Philipp Cremer, Martin Losch, y Ulf Schrader

"By matching the productivity of top drugmakers, average ones could enjoy labor and unit-cost savings worth five to six percentage points of earnings before interest and taxes."

Activity Based Costing. Is it Still Relevant?

By William O. Stratton, PHD. Denis Desroches, Raef A. Lawson, and Toby Hatch

"The Popularity of Activity Based Costing (ABC) grew rapidly during the 1990s, and, in the following decade, many surveys reported usage rates of about 50%. Over the past 10 years, however, there has been debate about the overall relevance of this costing method …"

Creating Value in a Down Economy

An interview with Dr. Peter Turney, Cost Technology

In this interview, Dr. Turney talks about the importance of creating value in turbulent times. "Many organizations have reported serious drops in profitability levels …"

Books

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Hitting the Target: The CAM-I Target Costing Implementation Guide

In an increasingly competitive world, companies are realizing that managing costs after products are in production is too late.  They understand that cost management must begin before products ever reach the production stage. 

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ABC Design Framework

In order to thrive in an environment where change is the only constant, best practice organizations have turned to progressive – yet proven – management tools, techniques and methods to effectively enhance performance.

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Implementing ABM in Daily Operations

Activity based management and activity based costing have brought about a sea change in cost management. Growing largrely out of the work of the Texas based Consortium for Advanced Management International (CAM-I), ABC has, according to Business Week, introduced new rules for...

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