…showed first 75 words of 308 total…

…showed last 75 words of 308 total…planning. You will need to have widespread understanding and a willingness and ability to act on the recommendations for a continuous improvement program. If this condition does not exit or requires strengthening, then management and staff devlopment will be necessary, and highly visible top administration support will be essential. I propose using ABM for its expected benefit in improving useful cost information and reducing operating cost of the institution Any Questions? ------------------------------------------------------------------------ **Bibliography** IMA artical