CL WordFromThePublisher
From CAM-I Wiki
A Word from the Publisher
by Ron Bleeker
CAM-I has been at the leading edge of developments in the field of cost management for over 20 years. We have been at the forefront of knowledge in Activity Based Costing and Activity Based Management for as long as the concepts have existed, and have been involved in methodology development for almost as long. Our work has extended our “cost” body of knowledge into related fields such as capacity measurement and process management.
All of these efforts and developments have focused on business information and approaches that assessed the past or present. But the future is now! On behalf of CAM-I and our member organizations, I am very proud to publish our first book distinctly focused on business processes that look way down the road, not in the mirror or to the next traffic sign.
No one has truly addressed the fundamental problems that vex one of the most troubling business processes of the day: the period (usually annual) budget. Many have tried approaches that simplify, streamline, or speed up the budget process but all of these ideas continue to be built on the same foundation as the current process. We believe that there is a better way.
This book applies much of the knowledge that CAM-I has developed over the past two decades, fully leveraging the principles of ABC and extending them to incorporate capacity measures and process management. And its sole objective is to help you and your organization plan and budget for the future. Activity-Based Planning and Budgeting (ABPB) drives organizations to use the information and data they already have in a way not seen before: to make educated and testable predictions about future business requirements and results. And this approach does so in a way that truly streamlines the budget process, removing much of the political gaming that invariably goes on.
I encourage you to read this and take its ideas to heart. Not only do we provide the methodology, but we have also shown numerous examples of its application in different settings and provided the reader with an implementation framework to guide you through the process. I trust you will find it as valuable as our members already have.
On behalf of CAM-I, I would like to thank the many people who have helped to bring this book to fruition.
- Professor David Keys of Northern Illinois University and Mr. Pat Dowdle of Process Advantage provided invaluable comments with their wisdom, insight, and experiences as the manuscript reached its final stages.
- The SAS Institute was extremely generous in providing us with the services of Ms. Debbie Willmschen as an editor, to help us with language, grammar, flow, and form.
- IBM allowed us to “draw” on Mr. Adam Dobrer to make our many figures tell the story.
- Nancy Thomas and the staff of CAM-I kept us on track and helped us complete the project in a timely fashion.
- And finally, Professor Charles Horngren of Stanford University, who took the time not only to write the Foreword to this book but also read the manuscript in its entirety, making incisive comments and improvements throughout.
Our co-editors, Stephen Hansen and Robert Torok, would still be toiling at these tasks if not for the assistance of Debbie, SAS, Adam, and IBM.
Ron Bleeker Publisher CAM-I / Northrop Grumman
