ISSUE No. 3 - April 2000

A Letter from the Editor Letter from the Editor - Paul Sharman
Value Based Management and Activity Based Costing: A Powerful Combination Value Based Management and Activity Based Costing:            A Powerful Combination
- A feature article by Paul A. Sharman & A. John Whitworth
How Senior Canadian Executives Measure and Create Shareholder Value: The Inside Story How Senior Canadian Executives Measure and Create Shareholder Value: The Inside Story
- A feature article by Howard M. Armitage, Ph.D, FCMA & Vijay Jog, Ph.D
The Future for ABM - A Panel Discussion
- A panel discussion with the Presidents of the leading organizations in this arena
The Future for ABM - A Panel Discussion
Best Practice Benchmarking: The Path to Excellence Best Practice Benchmarking: The Path to Excellence      Recognizing 18 Years of Performance Improvement
- A feature article by Robert C. Camp, PhD, PE
Focusing On The Right Things Focusing On The Right Things: Risk Management is Fundamental To Successful Organizational Performance
- An article by Dan Swanson, CMA, CISA
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