Kris Moreels studied Applied Economics at the Faculty of Economics and Business Administration at the University of Ghent. He is certified in "Production and Inventory Management" by APICS (American Production and Inventory Control Society, West Virginia, USA). After two years with Dart Industries as project leader, responsible for the implementation of different modules of an integrated ERP-system, he changed Advanced Management Tools where he specialized in implementing activity-based costing systems. He disposes of an extended project experience in coaching and implementing activity-based management systems in industrial, services and non-profit sectors. He is guest lecturer in many management programmes at several national and international institutions and is author of many publications in the area of ABC.