Alan StrattonWho I Am

My name is Alan Stratton. I’ve been working in the Cost Management for over 35 years now, serving in positions from Cost Analyst to Controller and then to Consultant. In this process, I’ve worked for several large companies such as GTE, General Instrument, Atari, National Semiconductor, ABC Technologies, and SAS Institute. In addition, I have consulted with many companies in sectors from high tech to banking to distribution giving them the tools to manage overhead costs for better decisions and ultimately better profits.

Frankly, consulting as I and most consultants have been doing it, is quite expensive and often affordable only to larger companies. It also requires on site work which requires a lot of expensive travel and time away from my home and family.

Now, with better internet tools and communication possibilities, I can share the benefit of my expertise with smaller companies who lack the dedicated staff and resources of the large companies. Often smaller companies need overhead cost management as much or more than large companies. By coaching you and providing tools and resources via the internet, your company can have good cost management — producing better profits. You can develop the cost efficiency in your own organization, where it belongs and without the expense of on site consulting.

What I Do

I created this website to provide overhead management tools and to communicate back and forth with you in whatever business environment you are in.

Why I Do It

Cost matters to all businesses especially businesses from $1 to $10 million who cannot afford consulting services or dedicated cost management staff.

Please Connect With Me

I can help you increase profitability by cost management.

Please feel free to comment on the items in this site whether you agree or not.

To contact me, please get in touch below.

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Recently Published


Books & Chapters by Alan Stratton

  • Gary Cokins, Alan J. Stratton et al., An ABC Manager’s Primer, 1993.

Gives business executives and managers a brief overview of the strategic uses of ABC information. Summarizes the history of ABC, how ABC systems are built, the ABC conceptual model and terminology, applications of ABC information, benchmarking, process redesign and reengineering, and the unification of quality, time and cost data.

  • Alan J. Stratton, An ABB Manager’s Primer, 1999.

Describes how to make the budgeting process a useful and valuable experience by incorporating Activity-Based Costing methods and software.

  • Alan J. Stratton et al., The Closed Loop, 2004.

Reflects a powerful new budgeting approach that speaks to many of the problems associated with traditional budgets and budgeting.

  • Chapters in Capacity Measurement and Improvement

Shows how capacity measurement can be used to provide strategic information that can help managers improve the productivity of existing capacity and facilitate intelligent capital investment decisions.

  • Chapter: “Strategic Finance and Cost Management” in CIO Best Practices, 2006.

Makes the case for integrating cost analysis with other operational performance measurements in IT organizations. Describes a sample model and its use in management decision making.


  • Alan J. Stratton et al. “Planning and Budgeting–Easing the Pain, Maximizing the Gain” in Journal of Corporate Accounting & Finance ,Volume 21, Issue 1, pages 65–72, November/December 2009
  • Alan J. Stratton “Using ABC for Intelligent Process Reengineering” in Corporate Controller, 12 (2), January/February 1999.
  • Alan J. Stratton, “Beyond Theory: The Practice of Defining Activities” in As Easy As ABC, 34, Fall 1998.
  • Alan J. Stratton “A Case Study Using ABC to Quantify Environmental Costs in Plant Operations” in Journal of Cost Management, 12 (5), September/October 1998.
  • Alan J. Stratton “Capacity Management” in CMA Magazine, February 1996.
  • Alan J. Stratton “Using ABC to Support Continuous Improvement” in Management Accounting, September 1992.


  • Systems and Methods for Costing Reciprocal Relationships“, Patent #7,634,431 Issued 15 December 2009.

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