"…one of the most useful and readable research studies published in a long time. The subject is of critical importance for every management accountant-whether dealing with cost management, budgeting, or financial reporting. I have personally used the results of this research in my client work..." -Alfred M. King, CMA, Chairman of the Board, Valuation Research

"…required reading for anyone involved in designing a capacity management and measurement system. It provides useful concepts to be considered when designing such a system, as well as interesting historical insights regarding the evolution of the current state of capacity management." -Henry J. Davis, CMA, CPA, Mechanical Group Controller, Dodge/Rockwell Automation