Driving Value Using Activity-Based Budgeting

JAMES A. BRIMSON is President of Activity-BasedManagement-International, Inc., an international confederation ofconsulting, training, and software companies that specialize inactivity-based management. He is the author of Activity Accounting:An Activity-Based Costing Approach (Wiley), coauthor ofActivity-Based Management for Service Industries, GovernmentEntities, and Nonprofit Organizations (Wiley), and coeditor of CostManagement for Today's Advanced Manufacturing: The CAM-I ConceptualDesign.

JOHN ANTOS is President of Value Creation Group, Inc., aninternational organization specializing in activity-basedmanagement and activity-based budgeting. He teaches activity-basedmanagement, activity-based budgeting, economic value added,balanced scorecard, performance measures, and process management.He is the coauthor of Activity-Based Management for ServiceIndustries, Government Entities, and Nonprofit Organizations(Wiley).