

1 Why the Need for Performance Management as a System?
2 Integrating a Suite of Proven Methodologies
3 Support from Fact-Based Data and Information Technology
4 Measurement Problems and Solutions 41
5 Strategy Maps and Scorecards as a Solution 48
6 Strategic Objectives’ Drive Gears: Cascading Measures 53
7 A Recipe for Implementation 58
8 The Human Side of Collaboration 68
9 Fact-Based Management Accounting Data 75
10 Scorecards and Strategy Maps: Enablers for
Performance Management
11 If Activity-Based Management Is the Answer,
What Is the Question? 85
12 Activity-Based Management Model Design and Principles:
Key to Success 98
13 Operational (Local) Activity-Based Management for
Continuous Improvement 110
14 Strategic Activity-Based Management for Customer and
Channel Profitability Analysis 117
15 Predictive Costing, Predictive Accounting, and Budgeting 131
16 Activity-Based Management Supports Performance Management
17 Customer Intelligence and Customer Relationship Management 151
18 Supplier Intelligence: Managing Economic Profit across
the Value Chain 173
19 Process Intelligence with Six Sigma Quality and Lean Thinking 194
20 Shareholder Intelligence: Return on Whose Investment? 214
21 Employee Intelligence: Human Capital Management