| Activity Based Cost Management articles by Tom Pryor, ICMS |
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| People Issues... |
http://www.icms.net/focusonabm-peopleissues.htm |
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Resource last updated: Sun, 29 Apr 2001 01:00:35 GMT |
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| InventoryOps Book Shelf |
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| Welcome to the InventoryOps Book Shelf. I frequently receive emails asking "Where can I get more information on inventory management?" While the internet does offer some good information it tends to be more useful as a supplementary source as apposed to a primary source of information. The primary sources of educational material are courses at colleges and technical schools, seminars, and books. Certainly for those who have the time they can contact their local educational facilities or chapter for course availability. As far as seminars go, Ive never been a big supporter of the one ... |
http://www.inventoryops.com/book_store.htm |
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Resource last updated: Mon, 30 Jul 2001 15:54:40 GMT |
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| Lionheart Publishing - Inventory Control (For People Who Really Have to Do It) |
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| Inventory Control (For People Who Really Have to Do It) is a cookbook of quick and dirty methods for solving problems in real-world inventory control.. Inventory Control (For People Who Really Have to Do It) Volume II in the Useful Management Series By Robert E. D. (Gene) Woolsey, Ph.D., F.I.D.S. and Ruth Maurer, Ph.D. Pages: 52 E-book (PDF) Price: $12.00 Book (Print) Price: $16 (Plus Shipping & Handling) Inventory Control (For People Who Really Have to Do It) is a cookbook of quick and dirty methods for solving problems in real-world inventory control. Written by Robert E. D. Woolsey, Ph.D., ... |
http://www.lionhrtpub.com/books/frinv.html |
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Resource last updated: Tue, 08 May 2001 23:22:26 GMT |
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| How to Reduce Year-End Sticker Shock |
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| Tips & Techniques Issue 61 SUSAN M. RECCHIA - Consulting Services January, 2000 How to Reduce Year-End Sticker Shock Well, we made it into the new millennium! There were no massive blackouts, no wild gangs running amok, and everything seems to be working. I hope all went well with your systems too. This year, Tips & Techniques is doing away with the Q&A format. I am going to concentrate only on those issues which will directly increase your profitability. However, I will continue to answer all questions sent via fax or email. Most of you have probably recently completed your year-e... |
http://www.suerecchia.com/tt0100.html |
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Resource last updated: Fri, 03 Mar 2000 23:07:47 GMT |
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| Activity Based Cost Management for Web Surfers |
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| Your One-stop Shopping for ABM & ABC Products & Training Web Surfer Special 3 ABM books & 1 ABM Poster One low price...$125.00 Regular price = $149.85 Activity Dictionary - book Regular price: $99.95 Using ABM for Continuous Improvement - book Regular price: $29.95 Pryor Convictions - book Regular price: $9.95 Principles of ABM - poster Regular price: $10.00... |
http://www.icms.net/websurfer.htm |
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Resource last updated: Sun, 29 Apr 2001 00:57:23 GMT |
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| Inventory control for buyers |
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| Inventory control for buyers More and more companies are blending or merging functions such as inventory planning and purchasing. The result is a greater need for buyers to be versed in inventory management as well as in sourcing, negotiating and buying materials and services. As we all better recognize the need to move from low price to low total cost, inventory control plays an important part in the equation. This is not just true for production components in manufacturing. Buyers in any business have an opportunity to add value by looking critically at any type of inventory. Before addressi... |
http://www.innovativepurchasing.com/articles/Inventory.html |
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Resource last updated: Fri, 03 Mar 2000 16:37:53 GMT |
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| Keith Launchbury |
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| Keith Launchbury & Associates Education Services The following education services professionally guide clients in the practical application of the concepts required to improve operational capability and financial performance. We teach the subjects from A to Z:- · Activity Based Costing · Business Process Reengineering · Change Facilitation · Distribution Management · Enterprise Resource Management · Forecasting · Global Operations · Human Resource Management · Inventory Management · Just-In-Time · Knowledge Based Systems · Logistics · Manufacturing Resource Planning · Nanotechnology · Oper... |
http://www.keithlaunchbury.com/edservices.htm |
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Resource last updated: Fri, 28 Apr 2000 18:38:56 GMT |
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| Activity Based Costing |
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| The s of Activity Based Costing A Practical Approach to Success with ABC. The traditional product cost model employed by many companies today has serious shortcomings. It emphasizes precision but often gives inaccurate results. Costs can be distorted leading faulty business decisions. Today there is another way of identifying product costs, called Activity Based Costing. This presentation defines the differences between traditional costing systems and Activity Based Costing; identifies the key components of Activity Based Costing, explains why ABC improves decision making and provides a practi... |
http://www.keithlaunchbury.com/Activity%20Based%20Costing.htm |
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Resource last updated: Fri, 28 Apr 2000 18:37:37 GMT |
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| ABC Technologies - Solutions |
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| The leading resource for activity-based costing and management.. Contact Us Solutions Information on ABC Technologies solutions is provided on our web portal at BetterManagement.com. You will be automatically redirected in 5 seconds or . gif height=15 alt= border=0>... |
http://www.abctech.com/solutions/default.asp |
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Resource last updated: Fri, 20 Apr 2001 19:41:14 GMT |
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| Success Stories |
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| The leading resource for activity-based costing and management.. Contact Us Success Stories For more information on performance management visit Over 4200 installations in 70 countries have integrated Oros software solutions to improve their competitive advantage. This is a small representation of the industries and clients we have helped reach their management objectives. These success stories include objectives, processes, lessons learned and results achieved. gif height=15 alt= border=0>... |
http://www.abctech.com/successes/default.asp |
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Resource last updated: Fri, 20 Apr 2001 19:41:14 GMT |
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| A Simple Method to Link Productivity to Profitability |
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| Summer 2000 Previous Issues: By Mohan P. Rao, Ph.D. When billions of dollars are invested in technology, business managers would like to know the impact of the investment on the bottom line, not just on employee productivity. A model that can link productivity to profitability would estimate this impact. This article describes a simple profit-linked productivity measurement model introduced about 20 years ago by the American Productivity and Quality Center. The model easily can be implemented using popular spreadsheet software. The author presents the Excel application of the model, its benefi... |
http://www.managementaccounting.com/summer00/su00rao.htm |
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Resource last updated: Mon, 16 Jul 2001 19:27:38 GMT |
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| ERP in Institutional Manufacturing |
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| Summer 2000 Previous Issues: By B. Douglas Clinton, CPA, Ph.D., and Ronda R. Lummus, Ph.D. In this article the authors share observations from their experience in implementing an enterprise resource planning (ERP) system in a not-for-profit, public-sector business and the special considerations that go along with it. The not-for-profit public sector (for example, institutional manufacturing) has received little attention, and institutional manufacturing presents a unique environment for ERP system implementation that involves special considerations. Enterprise resource planning (ERP) systems a... |
http://www.managementaccounting.com/summer00/su00clinton.htm |
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Resource last updated: Mon, 16 Jul 2001 19:27:37 GMT |
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| Meeting the Challenge: The Univesity Accounting Program Corporate America Needs |
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| Winter 2001 Previous Issues: By By Bill Cummings, CPA, CDP, Ph.D; Robert E. Bennett, CMA, CPA, Ph.D; and Carol J. Normand, CPA, Ed.D. In 1994, the accounting education community was served a wake-up call with the release of the study, What Corporate America Wants in Entry-Level Accountants.1 Commissioned by the Institute of Management Accountants (IMA) and the Financial Executives Institute (FEI), the survey reported what Corporate America expects in entry-level accountants and how well universities meet those expectations. The Gary Siegel Organization (GSO) conducted the survey using a repres... |
http://www.managementaccounting.com/winter01/w01cummings.htm |
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Resource last updated: Mon, 16 Jul 2001 19:27:42 GMT |
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| Hospital Management for the Future - Order free Info Packet |
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| QPR Software for Hospital Management is a software product to improve the quality and management of clinical care and hospital management and healthcare. Subscribe to the . Email Address: Order free Info Packet Please fill out a form and you will receive by mail QPR Hospital Management Info Packet. Name Title Company Email Tel. Fax. Company Address Zipcode City State Country... |
http://www.qprhealthcare.com/info.html |
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Resource last updated: Mon, 18 Jun 2001 11:04:38 GMT |
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| CAM-I Conferences: The Cost Management Industry Symposium - Keynotes |
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| The CAM-I/AICPA conference features organizations that are making fundamental changes in the ways that they manage their business. Topics include: performance measurement, identifying and managing key cost drivers, strategic applications of ABC/M. Program Director: Cost Management Systems 3301 Airport Freeway, Suite 324 Bedford, Texas 76021 817-860-1654, 121 voice 817-275-6450 fax 1999 3rd Annual CAM-I/AICPA Cost Management Industry Symposium Transforming Organizations Cost Management Competencies Featured Keynote Addresses Jerry I. Porras - co-author of Built to Last: Successful Habits of Vis... |
http://www.cam-i.org/keynotes.html |
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Resource last updated: Wed, 09 Feb 2000 07:51:51 GMT |
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| ASP- QPR to Application Service Provider |
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| Would you like to rent your Scorecard system over the Internet? As an application service provider, ASP, QPR can provide your company with a state- of-the-art software for your own Balanced Scorecard over the web. The software will be installed on a QPR server; you just need a PC and the Internet connection. Renting the software is a very easy way of starting your Balanced Scorecard project. It saves time and money. For further information please . QPR to Application Service Provider To increase the selection and services we offer our customers, QPR will begin providing software applications o... |
http://www.qpronline.com/asp.html |
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Resource last updated: Wed, 06 Jun 2001 12:27:13 GMT |
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| Balanced Scorecard Online - What is Balanced Scorecard? |
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| Balanced Scorecard Put your visions into practice What is Balanced Scorecard? Balanced Scorecard (BSC) is a concept helping you translate strategy into action. BSC starts from the company vision and strategies, from here critical success factors are defined. Measures are constructed that aid target-setting and performance measurement in areas critical to the strategies. Hence, Balanced Scorecard is a performance measurement system, derived from vision and strategy, and reflecting the most important aspects of the business. The Balanced Scorecard (BSC) concept supports strategic planning and im... |
http://www.qpronline.com/balancedscorecard/balanced_scorecard_intro.html |
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Resource last updated: Wed, 06 Jun 2001 10:18:28 GMT |
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| Divide and Conquer |
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| Your One-stop Shopping for ABM & ABC Products & Training Divide and Conquer by Tom Pryor Does lifting a barn sound like an impossible task? Well Herman Ostry, a farmer in Bruno, Nebraska did it. And so can you. Shortly after buying a piece of property, a nearby creek flooded, covering Mr. Ostrys new barn with 29 inches of water. Herman half-jokingly said to his family, "I bet if we had enough people, we could pick up that barn and carry it to higher ground." To his surprise, his son Mike started thinking about his fathers wish. Mike counted the number of boards, t... |
http://www.icms.net/news-2.htm |
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Resource last updated: Thu, 02 Aug 2001 15:31:52 GMT |
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| Hospital Management for the Future - QPR Software |
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| QPR Software for Hospital Management is a software product to improve the quality and management of clinical care and hospital management and healthcare. Subscribe to the . Email Address: QPR Software for Hospital Management QPR Software for Hospital Management is a software product suite designed to improve the quality and management of clinical care and hospital/health care management in the areas of clinical process analysis and activity-based costing. This provides opportunities for increased efficiency, substantial cost savings as well as continuous improvement. QPR Software will help you... |
http://www.qprhealthcare.com/ |
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Resource last updated: Mon, 18 Jun 2001 11:02:56 GMT |
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| Process Management Online - What is Process Management? |
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| Process Management Continuously Improved Operations for Success What is Process Management? A business process is any broad collection of activities within your company that is involved in the ultimate goal of developing your product or service for the customer. Business processes are typically evaluated from the customers viewpoint. Ensuring a smoothly running business process is critical in maximizing the added value you are providing to your customers. Managing the key processes efficiently is critical to the success of the company. But managing the processes is harder than it may seem at f... |
http://www.qpronline.com/processmanagement/process_management_intro.html |
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Resource last updated: Mon, 11 Jun 2001 16:28:08 GMT |
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| QPR Online - Introduction to Supply Chain Management |
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| Introduction to Supply Chain Management Shortened product life cycles, increased competition, and heightened expectations of customers have forced many leading edge companies to move from physical logistic management towards more advanced supply chain management. Additionally, in recent years it has become clear that many companies have reduced their manufacturing costs as much as it is practically possible. Therefore, in many cases, the only possible way to further reduce costs and lead times is with effective supply chain management. In addition to cost reduction, the supply chain management... |
http://www.qpronline.com/supplychainmanagement/supplychain_intro.html |
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Resource last updated: Wed, 06 Jun 2001 12:18:46 GMT |
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| QPR Championship in Business Management - Why Business Training? |
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| Training The QPR Championship in Business Management is a business game tournament, which attracts participants from all over Europe. The business game tournament improves: Overall understanding of business Strategic thinking Understanding the interaction between different business functions Business functions Teamwork skills Decision-making skills Your participation in the business game will help you to realise how your own work affects the results of your company. Why Business Game Training? Working as a Team Teamwork is essential for success in todays business world. Teamwork is achieved th... |
http://www.qpronline.com/businessgames/businessgames_intro.html |
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Resource last updated: Wed, 06 Jun 2001 10:54:47 GMT |
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| QPR Championship in Business Management |
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| View current Business Game case (Zimag) This process model has been created with QPR ProcessGuide. You can view the Zimag ProcessGuide model in three different ways: 1. Glance over the model without any software installations. No-login required. The following two options require Member log-in to QPR Online. if you have QPROnline user name or No obligation and its free. - Gives access to all online software products 2. 3. Please notice that options 2 and 3 require additional components on your own web browser, and depending on your network configuration you may need help from your local network... |
http://www.qpronline.com/businessgames/pg_zimag_select.html |
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Resource last updated: Wed, 06 Jun 2001 10:48:48 GMT |
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| Activity Based Costing / Management Methodology |
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| QPR is dedicated to providing you with the capability to manage your organization with the most effective, accurate and timely information available. QPR has been providing Decision Support Systems (DSS) including software, implementation, training. Increasing Organizational Efficiency and Profitability Activity Based Costing and Management What is ABC / ABM ? Activity Based Costing (ABC) is a method of measuring the cost and performance of the organization that is based on the activities, which the organization uses in producing its output. ABC differs from traditional cost accounting techniq... |
http://www.qprsoftware.com/ccmetho.html |
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Resource last updated: Tue, 06 Jun 2000 12:46:03 GMT |
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| QPR CostControl Features |
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| QPR is dedicated to providing you with the capability to manage your organization with the most effective, accurate and timely information available. QPR has been providing Decision Support Systems (DSS) including software, implementation, training. QPR CostControl is a powerful and flexible activity based costing and management software. QPR CostControl has been developed in co-operation with numerous world class organisations and universities in order to guarantee its usability and performance in modelling and analysing costs and actions in all kinds of organisations. User-friendly: QPR Cost... |
http://www.qprsoftware.com/ccfeature.html |
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Resource last updated: Tue, 06 Jun 2000 12:46:01 GMT |
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| CostControl Technical Information |
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| QPR is dedicated to providing you with the capability to manage your organization with the most effective, accurate and timely information available. QPR has been providing Decision Support Systems (DSS) including software, implementation, training. CostControl Supported platforms: Win/95/98/Me/NT 4.0/2000 Languages: English, Finnish and Swedish System architecture: QPR CostControl, 32-bit architecture, can be used as a stand-alone application or as a client/server system. Recommended capacity: Processor: Pentium® 120 or faster Memory: 64 Mbytes or Hard disk space: 50 Mbytes Database optio... |
http://www.qprsoftware.com/cctech.html |
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Resource last updated: Thu, 19 Apr 2001 15:41:03 GMT |
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| Activity Based Costing, Business Process Re-engineering, Customer Needs Analysis, Balanced Scorecard |
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| Download activity based costing software, process management software, balanced scorecard software. Evaluation versions Free evaluation versions will operate for 14 days. All features of the full versions are available. On the first start-up of the program, you will get a licensing screen where you have two numbers, code entry and computer number. You will need these numbers to get a keycode. You can get the keycode from QPR CustomerCare by or by . Download procedure Currently we offer evaluation versions for the following software: Requirements for software and download Windows 95/98/Me/NT 4/... |
http://www.qprsoftware.com/evaluat.html |
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Resource last updated: Mon, 11 Jun 2001 14:15:44 GMT |
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| Success Through Quality: Support Guide for the Journey to Continuous Improvement |
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| A fundamental introduction to continuous improvement, Success Through Quality provides a basic-but comprehensive-overview of quality improvement theory, methods, and tools. Short, easy-to-read chapters introduce quality to employees at all levels,. Success Through Quality: Support Guide for the Journey to Continuous Improvement A fundamental introduction to continuous improvement, Success Through Quality provides a basic-but comprehensive-overview of quality improvement theory, methods, and tools. Short, easy-to-read chapters introduce quality to employees at all levels, and real-life scenario... |
http://preview.mcgraw-hill.com/info/com.mcgrawhill_books_0873894413.html |
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Resource last updated: Friday, June 01, 2001 |
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| Economic Profit / Economic Value Added (EVA) |
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| Economic Profit (EP) is an old method that Stern & Co. reintroduced under the now more well-known name Economic Value Added (EVA). The purpose of EP is to indicate to what extent and where economic value is generated. EP is defined as follows; Operating profit - Taxes - Cost of Capital = Economic Profit A positive EP indicate that shareholder values are increasing whereas a negative EP indicate that the capital of the organization is being eroded, that is, operations are not profitable enough to support the cost of capital, or the organization has too much capital for its operations. This ... |
http://www.emblemsvag.com/economic_profit.htm |
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Resource last updated: Mon, 28 May 2001 18:50:58 GMT |
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| Historic Overview of Modern Management Practices |
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| To understand where things come from is crucial in order to appreciate and realize their potential and avoid potential pitfalls. This we can see in countless organizations where new ideas have been implemented only to end in problems and utter failure. I believe that in order to go in the right direction, it is vital to know where you come from. Below, some major management milestones along with the most prominent proponents are presented. The timeline is only approximate and so is the following discussion. The point is simply to discuss the rapid development of methods and approaches in the 1... |
http://www.emblemsvag.com/historic.htm |
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Resource last updated: Mon, 28 May 2001 18:50:58 GMT |
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| ISO 14000 and ISO 9000 Standards |
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| The ISO standards that are particularly pertinent to modern management practices are the ISO 9000 Quality Management Standards (QMS) and the new ISO 14000 Environmental Management Standards (EMS). These standards are attempts to aid organizations adopt modern management practices. ISO 9000, e.g., is to help companies become quality-oriented along the lines of Total Quality Management (TQM) whereas the ISO 14000 is to aid companies become green and competitive so to speak. But as demonstrated and discussed in my latest book, although the intention of these standards is noble they cannot ensure ... |
http://www.emblemsvag.com/iso.htm |
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Resource last updated: Mon, 28 May 2001 18:50:58 GMT |
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| What we believe about Activity Based Cost Management |
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| Your One-stop Shopping for ABM & ABC Products & Training What We Believe ICMS believes that every manufacturing, service, and governmental organization committed to continuous improvement will find Activity Based Management (ABM) to be a powerful tool that maximizes and sustains positive financial results. Organizations not committed to continuous improvement, however, will be threatened by the introduction of ABM. ICMS believes that organizations can better optimize and sustain the benefits of ABM by self-implementing with their own employees. Augmenting employees with training, coach... |
http://www.icms.net/webelieve.htm |
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Resource last updated: Sun, 29 Apr 2001 00:59:36 GMT |
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| Pryor Convictions: 31 Insights into ABM by Tom Pryor |
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| Your One-stop Shopping for ABM & ABC Products & Training PRYOR CONVICTIONS: 31 INSIGHTS INTO ABM "It looks like a great summary of key points concerning ABM but without the chapters and chapters of narrative to wade through." Randy McCullough, Citizens Gas & Coke Utility Pryor Convictions is based on Tom Pryors years of ABC/ABM experience. Enjoy his thought-provoking observations, recommendations and explanations of Activity Based Costing (ABC) and Activity Based Management (ABM). This book makes ABM and ABC simple. Thought-provoking stories, illustrations and case studie... |
http://www.icms.net/pryorconv.htm |
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Resource last updated: Sun, 29 Apr 2001 01:04:47 GMT |
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| ICMS Activity Dictionary Materials |
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| ICMS, Inc - Activity Based Management software, training, workshops, books and other materials for implementing ABC, ABM and balanced scorecard. Your One-stop Shopping for ABM & ABC Products & Training 2000 Edition Activity Dictionary 30% more activities! And the best selling ABM book on Amazon.com! The new 2000 Edition of our very popular Activity Dictionary lists the typical activities of departments and processes of manufacturing and service organizations. And weve added 30% more activities but not increased the price! Many of the new activities added to the book are in the Manageme... |
http://www.icms.net/diction.htm |
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Resource last updated: Sun, 29 Apr 2001 01:02:48 GMT |
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| Using Activity Based Management for Continuous Improvement book |
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| ICMS, Inc - Activity Based Management software, training, workshops, books and other materials for implementing ABC, ABM and balanced scorecard. Your One-stop Shopping for ABM & ABC Products & Training "Using ABM for Continuous Improvement" handbook Over 10,000 copies sold! Using ABM for Continuous Improvement The perfect book for training all your employees "how to" self-implement and use ABM for cost improvement "I have found your book Using ABM for Continuous Improvement the best resource for understanding how to apply activity based costing to the improveme... |
http://www.icms.net/handbook.htm |
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Resource last updated: Sun, 29 Apr 2001 01:02:58 GMT |
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| Learning Organization - Activity Based Management Article |
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| ICMS, Inc - Activity Based Management/Activity Based Costing software, training, workshops, books and more for implementing ABC, ABM and balanced scorecard. The Learning Organization by Tom Pryor "Executives in profitable companies couldnt tell us how they made money, and executives in unprofitable companies could." (1) This quote comes from a newly published study by the Accenture Institute for Strategic Change. Researchers found that most executives of profitable non-dot.com companies knew their strategic plan but had no understanding of their business model. Conversely, most CEOs ... |
http://www.icms.net/learning_organization.htm |
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Resource last updated: Thu, 26 Jul 2001 18:53:22 GMT |
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| Fraternal Twins - Activity Based Management Article |
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| ICMS, Inc - Activity Based Management/Activity Based Costing software, training, workshops, books and more for implementing ABC, ABM and balanced scorecard. FRATERNAL TWINS: SIX SIGMA & ABM by Tom Pryor My twin grandsons celebrated their first birthday on July 1, 2001. And while the majority of people reading this article dont know Alex and Austen, there is another set of twins celebrating their fifteenth birthday this year whose names are familiar. Born in 1986, their names are Six Sigma and Activity Based Management (ABM). Im proud to say that I was present for the birth of both sets of ... |
http://www.icms.net/fraternal_twins.htm |
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Resource last updated: Thu, 02 Aug 2001 15:31:09 GMT |
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| Slumps - Activity Based Management Article |
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| ICMS, Inc - Activity Based Management/Activity Based Costing software, training, workshops, books and more for implementing ABC, ABM and balanced scorecard. SLUMPS by Tom Pryor Our local baseball team, the Texas Rangers, is mired in a losing slump. Even though the Rangers have one of the highest payrolls in major league baseball, management and players have not been able to turnaround the teams dismal performance. Websters dictionary defines slump as "to decline suddenly, as in value or business activity." The word slump sounds like the very situation it denotes. Several ICMS custome... |
http://www.icms.net/slumps.htm |
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Resource last updated: Thu, 02 Aug 2001 15:30:52 GMT |
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| Underlining - Activity Based Management Article |
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| ICMS, Inc - Activity Based Management/Activity Based Costing software, training, workshops, books and more for implementing ABC, ABM and balanced scorecard. UNDERLINING by Tom Pryor When I read a non-fiction book, I keep a pen in hand. I underline meaningful concepts, useful recommendations and relevant examples presented by the author. After Ive read a book, I flip through the pages. If it has lots of underlines, I keep it. If there are few or none, I sell it. Here are five books Ive read in 2001 that are loaded with underlines: " " by Stephan Schiffman This book is loaded with prac... |
http://www.icms.net/underlining.htm |
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Resource last updated: Thu, 02 Aug 2001 15:30:57 GMT |
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| Rest of the Story Part 3 - ABM Article |
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| ICMS, Inc - Activity Based Management/Activity Based Costing software, training, workshops, books and more for implementing ABC, ABM and balanced scorecard. Rest of the Story - Part 3 by Tom Pryor "An estimated 10,000 business books have been published worldwide over the past three years," reported The Wall Street Journal May 21, 2001, "many touting management tools promising to make their users incredibly successful by showing them new ways of doing business." That is an astounding number of books. I read a book a week, but at this rate Ill never catch up. Why are there so... |
http://www.icms.net/rest-part3.htm |
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Resource last updated: Thu, 02 Aug 2001 15:30:42 GMT |
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| Whos Driving - ABM Article by Tom Pryor |
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| ICMS, Inc - Activity Based Management/Activity Based Costing software, training, workshops, books and more for implementing ABC, ABM and balanced scorecard. Whos Driving? by Tom Pryor "Teenage drivers account for a disproportionate number of car crashes", according to statistics reported by Reuters News on April 2, 2001. Teens were involved in 19% of car accidents, even though they account for less than 6% of licensed drivers. If you were implementing Activity Based Costing (ABC) in an insurance company, "Number of Teen Drivers" would be a good predictor of claims process a... |
http://www.icms.net/whosdriving.htm |
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Resource last updated: Thu, 02 Aug 2001 15:31:00 GMT |
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