Uses a case study in the utilities sector to demonstrate how activity‐based cost management (ABCM) techniques provide a clear understanding of the leverage on the business of improving processes, and of the impact that various customer segments have on the profitability of the business. This...

Identifies barriers to culture change. Discusses a survey which analysed views of companies concerning the ways in which TQ can be implemented. Looks at some of the serious concerns associated with the implementation barriers created in management′s behaviour and culture. Asserts that cultural...