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Douglas T. Hicks is a consultant, author and educator focusing on the managerial costing needs of small and mid-sized companies. Over the past 33 years, he has worked with over two hundred businesses to help them develop the cost information they need for effective pricing, product/service line management, customer relationship, capital investment, cost reduction and other critical decisions. His clients have ranged from $2 million to over $3 billion in annual sales and have included firms in health care, packaging, distribution, printing and marketing services as well as automotive, aerospace, food, furniture, heavy-duty equipment and other manufacturing industries. Doug has also been a frequent speaker and seminar leader on management accounting topics for both trade groups and professional associations, including the Institute of Management Accountants. His articles have been published in a wide variety of professional and trade magazines and his three books on costing issues have sold over 15,000 copies worldwide.