"ABC": your blueprint for success. "Cokins' ability illustrate the effectiveness of ABC to those unfamiliar with financial applications and terminology is a major strength of his book. It should be required reading for companies that need to strengthen their commitment to ABC/ABM." - Dan E. Cowan, Manager, Finance Training and Education, Chrysler Corporation. Activity-based costing is today's superior method for both identifying improvement opportunities and measuring benefits of performance initiatives. Read Gary Cokins' book "Activity-Based Cost Management: Making It Work" for every answer you need on executing and sustaining an effective ABC management system, explanations on why you should use ABC and explicit, and clear-cut descriptions of steps you must take to implement ABC into your company.