It has always fascinated me how energetic, passionate, and in some cases fanatical people get over a topic like performance management and cost management. Over the years I have seen discussions that could have doubled as death matches over whether you should use a verb/noun description of an activity in an ABC model. I have always tried to boil it down to something simple. To me, performance management is optimizing your organization’s performance. If you are successful at using activity-based costing to understand your cost management, you are probably surfacing that information in a way that it can be used to make decisions. Many organizations use a scorecard for. | Case Studies in Performance Management CASE STUDIES IN PERFORMANCE MANAGEMENT A Guide from the Experts TONY ADKINS WILEY John Wiley Sons .