This work describes the benefits of activity-based costing and how to implement it. It shows how to avoid implementation failure and how to sustain the activity-based costing and management system. The unification of time, cost and quality is illustrated, and the text shows how to trace the flow of costs from resources to final cost objectives. Jargon-free explanations and illustrations are provided, making the text a useful learning tool for managers and an internal selling tool for ABC advocates.