Tools and techniques for implementing activity-based management / Randolf Holst and Robert J. Savage -- Best practices in activity-based management / Matthew W. Kolb and Joseph P. Donnelly -- Convergence of enterprise software on activity-based costing / Steve Player and Charles A. Marx, Jr. -- Developing corporate reporting solutions / Dennis Sparacino, Heidi A. Labritz, and Sanjay K. Upmanyu -- Identifying the cost of services and determining customer profitability using activity-based management : Banco Real, São Paulo, Brazil / Juarez Lopes de Araújo, Clodomarcio Tosi, and Roberto Lacerda -- Telecommunications--facing the challenges of competition with activity-based costing : CTBC Telecom, Uberlândia, Brazil / Carlos Eduardo Rocha, Arthur Azevedo, and José Luiz Santos Azevedo Filho -- Achieving strategic and operational excellence with activity-based costing : Multibrás Electrodomésticos, São Paulo, Brazil / Roberto Lacerda ... [et al.] -- Modeling for answers with activity-based costing : Alcan Smelters and Chemicals, Montrèal, Canada / Michel Maisonneuve and Stephane Mercier -- Improving profitability through better decision making : Finning International, Inc., Edmonton, Alberta, Canada / Alan Peretz and John Anderlic -- Utilizing activity-based management for shared services' chargebacks : Clarica, Waterloo, Canada / Mitch Max and Carol Cobble -- Improving profitability with activity-based management : AscoForge Safe, Paris, France / Isabelle Lacombe, Henri Tcheng, and Carol Cobble -- Using activity-based management to support performance measures and economic value added : Grupo Casa Autrey, Mexico City, Mexico / Francisco Silva and Gema Moreno Vega -- Improving profitability and client relations with cost management : Hallmark Greeting Cards, The Netherlands / Olivier Meltzer and Hein ter Meulen -- Activity-based management turns a telephone monopoly into a market-based competitor : Portugal Telecom, Lisbon, Portugal / Paulo Salgado ... [et al.] -- Making the right decisions with activity-based management : American Seating, Grand Rapids, Michigan / Michelle Behrenwald and Carol Cobble -- Customer and product profitability : Manco, Cleveland, Ohio / Scott W. Smith and James D. Castille -- Strategic use of activity-based management to determine product profitability : National Council on Compensation Insurance, Boca Raton, Florida / Andrew Marchus and Jay Collins -- Uncovering opportunities to improve the business with activity-based costing/management : Tampa Electric Company, Tampa, Florida / Jay Collins, Robert J. Savage, and Nick Curcuru -- Summary / Steve Player and Roberto Lacerda -- Appendix : Benchmarking in finance and accounting functions / Willy G. Hartung -- Vignette : Leybold Systems GmbH / Willy G. Hartung.