... value, 12 13 , 17 Sierra Trucks Corporation case study, 10 9 11 5, 11 7 13 3activity-based budgeting, 12 4 13 0data validation and calibration, 13 0implementation of ABM, 12 4 13 0initial benefits, 13 1initial ... efforts and pilot, 11 9lessons learned, 13 1 13 2organizational background, 11 1, 11 8 11 9project planning and design, 12 0project teams and timeline, 12 0results of ABM implementation, 11 3Snack foods. ... performance management) ,3, 91 92Budgeting. See Activity-based budgetingBusiness intelligence gap, 6–7Business performance management (BPM), 3, 91 92 17 _index_4 611 .qxp 1/ 23/06 1: 17 PM Page...