...Two of the most innovative thinkers in the field present a work that represents the single best resource for understanding and implementing activity-based cost management...
Of the many books I've read on ABC/M, this one was quite disappointing. It's take on traditional work measurement (time studies) was off the mark. Without taking the time for accurate data, far more egregious decisions can be made via trying to guess at process cycle times.
Read O'Guin or Cokins for more insight into ABC/M.