Change Your Business Model --Roger V. Dickeson

Looks foolish when you see it spelled out, doesn't it? But it's true. Think it through. Check it out. That's exactly what Drucker means in that quotation. When I pointed this out in a printers' e-commerce Internet forum, one response was: "Roger, you've hit the nail on the head!"

The premise of an ABC costing system is that a printing company has resources. It has capital, materials and labor to be applied for conversion of materials into a printed product. Activity-based Management (ABM) asks, "What are the activities that consume the resources of this business?"