Cost Technology describes itself as a "global consulting company specializing in profit management." The company helps manufacturing, service, and government organizations implement methods, such as activity-based costing and activity-based management, that will improve corporate profitability. The home page of Cost Technology includes information about the company, its markets, and products. The following exercise investigates the company's training programs. Address: http://costtechnology.com/training.htm (or go to www.wiley.com/college/weygandt)

Instructions
This page refers to other pages that describe three different training courses. Read the descriptions of these courses to answer the following questions.

(a) List four types of employees that the company says would benefit from the course "Introduction of Activity-Based Management Solutions."

(b) What is target costing?

(c) What is the major cause of failure of many ABC implementations? Describe "Workforce Activity-Based Management."