Includes bibliographical references and index.

Pt. 1. The fundamentals of time-driven activity-based costing -- 1. The evolution of time-driven activity-based costing : introduction -- 2. Estimating process times : the role of time equations -- 3. Capacity cost rates : the practical issues -- 4. Implementing time-driven ABC models : launching a project -- 5. What-if analysis and activity-based budgeting : forecasting resource demands -- 6. Fast-track profit model : creating the new due-diligence process for mergers and acquisitions -- 7. Enhancing business process improvements : new applications for time-driven ABC -- Pt. 2. Time-driven activity-based costing in action -- 8. Kemps LLC : handling product, distribution, and customer variety -- 9. Sanac logistics : time equations to capture complexity in logistics processes -- 10. Compton financial : using time-driven ABC to accomplish a profit turnaround -- 11. ATB financial : guiding profitable growth -- 12. Citigroup technology infrastructure division : financial strategies for managing IT as a business within a business -- 13. Global insurance company private client group : forecasting key employee staffing levels -- 14. Jackson State University : introducing business concepts into education -- App. A. Transforming unprofitable customers.

"This book introduces time-driven activity-based costing (TDABC), an easier and more powerful approach for measuring cost and profitability that exploits the data now available from ERP systems. With TDABC, managers spend less time and money gathering and maintaining data and more time addressing the problems that TDABC reveals - such as inefficient processes, unprofitable products and customers, and excess capacity."--BOOK JACKET.