Focused Management Inc. (FMI) is one of the pioneers in activity based costing and performance measurement training, facilitation and consulting. Staffed by a group of specialists, its primary interests lie in helping clients develop cost management and performance measurement solutions, in order to drive productivity. Focused Management was founded in 1988, at a time when ABC was in its infancy. Working with the leading academics, Focused Management developed practical implementation approaches that have consequently been applied in hundreds of organizations.