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[null,"1.","Record Nr.",null,"UNINA9910953195303321"]
[null,null,"Autore",null,"Plowman Brian"]
[null,null,"Titolo",null,"Activity based management : improving processes and profitability / / Brian Plowman"]
[null,null,"Pubbl/distr/stampa",null,"Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001"]
[null,null,"ISBN",null,"1-351-80852-4"]
[{"$nulls":4},"0-566-08949-1"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (244 p.)"]
[null,null,"Collana",null,"Routledge Revivals Series"]
[null,null,"Disciplina",null,"658.15/54"]
[null,null,"Soggetti",null,"Activity-based costing"]
[{"$nulls":4},"Management"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Cover -- Half Title -- Title -- Copyright -- Contents -- List of figures and tables -- Foreword -- 1 Introduction -- Customers -- The twenty-first century is electronic -- The missing dimension -- Can all customers be kings? -- Activity Based Management -- Key points -- Part I The Context -- 2 Historical perspective -- The first serious questions -- New costing approaches gather pace -- Key points -- 3 What is ABM? -- Costing and profitability -- Process improvement -- Key points -- 4 Frameworks for measurement and improvement -- The Balanced Scorecard -- The Business Excellence Model -- Shareholder Value Added -- Positioning and capability -- Key points -- 5 The ABM framework -- Traditional resource accounting -- ABM versus traditional treatments of costs -- Key points -- Part II ABM in Practice -- 6 The ABM flow of costs -- Resources -- Functions -- Activities and drivers -- Products, channels and customers -- Infrastructure and sustaining costs -- Product and customer profitability -- Attribute analysis -- Processes and process improvement -- Embedding the model -- Key points -- 7 The basic principles of building models -- The flow of costs in the model -- The general ledger -- Categories of costs and activities -- Assigning costs from the general ledger -- Understanding cost drivers -- Cost driver variability -- Activity data -- Assigning costs from the ledger to activities -- Reassigning internal service department costs to other departments -- Reassigning IT department costs to other departments -- Product and customer profitability -- Using unit costs for analysis -- Key points -- 8 Undertaking an ABM project -- Objectives of the project -- Key steps "]
[{"$nulls":4},"-- Areas of potential difficulty -- Software -- Team resources -- Use of consultants -- Embedding and refreshing -- Using ABM outputs for performance improvement."]
[{"$nulls":4},"Using ABM for commercial decision support -- Key points -- 9 Integrating improvement approaches -- ABM and Business Process Re-engineering -- ABM and Value Based Management -- ABM and Customer Relationship Management -- Key points -- Part III Case Studies -- 10 How ABM made a difference: lessons from case studies -- A manufacturing company: distortions caused by costing using Overhead Recovery Rates -- A manufacturing company: understanding overheads makes a real difference to product costs -- A printing company: tunnelling deeper uncovers the real drivers of cost -- A finance company: breaking out one-off costs from recurring costs -- A trading company: the costs of different customer relationships vary -- A fast-moving consumer goods company: activity data can highlight process failures -- A retail chain company: a flawed internal charging mechanism can have severe consequences -- A merchant bank: proper costing and charging for central support or shared services removes the angst in the relationship with business divisions -- A Head Office function: activity and value-for-money  analysis create enhanced effectiveness -- An IT services division: achieving a proper basis for costing and charging IT services -- A utility company: selling off the IT services function meant understanding the dynamics of the new business -- A courier company: the devil is in the detail, which is only known by the people doing the work -- A manufacturing and technical services company: a simple pricing mechanism masks complex and costly customer relationships -- A wholesale and distribution company: treating major costs as fixed masked the real differences in customer profitability -- A manufacturing company: an increasing number and changing mix of distributors eroded profitability."]
[{"$nulls":4},"A bakery company: when margins are small, detailed analysis is required to unravel the complexities of many different products going to many different customers -- A university: the real costs of 'products' and 'customers' remained invisible in the conventional management information system -- An airline company: seeing costs from different business perspectives helps optimize corporate performance -- A power generation equipment manufacturing company: a focus on profitability rather than volume highlighted process failures and better market opportunities -- A merchanting company: customer profitability analysis exposed poor performance measures that were eroding profits -- A global manufacturer and supplier of orthopaedic implants and surgical instrumentation: when the profitable segments are found, enhancing service levels helps to retain customers -- A specialist distribution company: uncovering the complexity of having many suppliers of many products going to many customers -- An advertising directory company: better information to support product costing, customer profitability, benchmarking and process improvement -- A high street retailing company: subtle changes can make dramatic improvements -- An electricity supply company: uncovering the true impact on profitability of the behaviour of millions of customers -- Part IV Conclusions -- 11 Pulling it all together -- ABM comes of age -- ABM brings a different perspective -- Making ABM happen -- ABM does make a difference -- Appendix: Glossary of terms -- Index."]
[null,null,null,"Sommario/riassunto","This title was first published in 2001: This book explains the power of using ABM to increase the profitability of your business. It provides step-by-step guidance on basic principles, comparisons between traditional methods, definitions of processes, activities and cost-drivers as well as details of data collection techniques and "]
[{"$nulls":4},"implementation steps. Through the book's numerous detailed examples a logical picture builds up of how to obtain the benefits that ABM can deliver."]