Inactivity Based Cost Management IBCM](c) The theme of the book is: Activity is a Cost Incidence whereas Inactivity a Cost Consequence. You will notice that cost consequence is relevant for only one day, i.e. to-day and as a corollary Governance is feasible for only one day, i.e. to-day, neither by the dateless past nor of the infinite future. Do you run a Government, a Corporate, a Financial Institution, a Regulatory Body, invest funds as PE or stakeholder or project manager, or the all powerful voter? So long you are not under the shackles of a tuppence of an ideology bereft of any human dignity called Communism, are you not interested to know how they measure up to your expectations of fiscal responsibility, by instituting Article 10 of UNCAC? IBCM gives you what Galileo said - Measure what is measurable, and make measurable what is not so. Measure Governance and use it as a tool of profits as well a watchdog.