ABC: All that it can be - A conversation with Peter B.B. Turney

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 18, Issue 1 : 6-10

Review Article

ABC: All that it can be - A conversation with Peter B.B. Turney

Joe

Catherine Stenzel

Abstract

An interview with Peter B.B.Turney, President and CEO of Cost Technology, Inc., is presented. Peter Turney has expressed his views on the potential of Activity-based Costing (ABC). Mr. Turney, a co-founder of ABC, published Common Cents: The ABC Performance Breakthrough, one of the world's largest-selling books on ABC, in 1991. ABC is an analytical tool that sits on top of corporate data bases. It helps in converting data into information for decision making and in accumulating organizational knowledge. ABC and the scorecard are considered important for the proper functioning of a Collaborative Performance Management (CPM) system.

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