One of the key principles I learned in my years as an auditor (both internal and external) was to #let the numbers speak to you.# Through a practical and accessible approach, Lianabel Oliver confirms this idea and then takes it further. She challenges us to make sure that these numbers are presented in language that can be understood by the operating management and that the numbers truly reflect the cost components of our products and services. Oliver then gives us a structured method for developing that understandable language so that the numbers may, in fact, be adequately communicated, allowing us to make informed management decisions. This book is a must-read for those who want to clearly let the numbers speak to their senior management." #Angel Torres, CPA, President and CEO Bacardi Corporation, Puerto Rico "The author highlights the need for the strategic integration of all aspects of the business from the cost perspective. The concepts presented in this book can be readily applied to manufacturing, service, or any other economic sector. I highly recommend this book as a valuable tool for the evaluation, control, and measurement of an organization regardless of its size or years in business." #Manuel Cidre, Chairman Puerto Rico Manufacturers Association "Oliver#s work is an excellent resource for cost management practitioners committed to the design of strategic cost systems that deliver value-added cost data to decision makers. The author provides the reader with valuable insight into both internal and external manifestations of dysfunctional systems and the remedial steps requisite to the development of effective system redesigns that can be successfully deployed for competitive advantage." #Ron Bleeker, Program Director Cost Management Systems Collaborative Consortium for Advanced Manufacturing#International