Book Description "Marvelous! I read Common Cents on a recent cross-country flight and . . . I was mesmerized. Bravo!" --Tom Peters, author of In Search of Excellence and Thriving on Chaos The first edition of Common Cents was the world's bestselling book on Activity-Based Costing (ABC) and Activity-Based Management (ABM). This completely revised and updated edition uses numerous case histories and new implementation strategies to reflect today's transition from manufacturing to service, and explains how all professionals can use ABC and ABM to dramatically improve decision making.