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Management no longer has the luxury of isolating itself from the worldwide economy by distractions with internal issues. In order to remain agile in the marketplace, you need effective ways of evaluating your internal operations. The measurement system must be simple, reliable, and to the point, in order to avoid losing focus of the external factors that determine your survival. Performance-Based Accountability and Cost Allocation Finance Show-Back Analysis is an effective methodology for keeping your finger on the internal pulse by converting data to information, and taking action to improve business results. This methodology is the result of development and implementation in the past 32 years in a variety of industries and market conditions. This textbook teaches a set of enhanced management techniques for capturing labor efficiency, productivity, and activity-based accounting data for use by all levels of management.