Peter B.B. Turney, Ph.D., is the president and CEO of Cost Technology and an adjunct professor at the Darden Graduate School at the University of Virginia. Dr. Turney is a founder of ABC and ABM, and has led successful implementations of the programs in manufacturing, service, and government organizations throughout the world. A frequent presenter to management groups, he has written for the Harvard Business Review, Sloan Management Review, Journal of Cost Management, and other leading journals.