| Autore |
Plowman Brian
|
| Edizione | [1st ed.] |
| Pubbl/distr/stampa |
Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001
|
| Descrizione fisica |
1 online resource (244 p.)
|
| Disciplina |
658.15/54
|
| Soggetto topico |
Activity-based costing
Management
|
| ISBN |
1-351-80852-4
0-566-08949-1
|
| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| Nota di contenuto |
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 -- Areas of potential difficulty -- Software -- Team resources -- Use of consultants -- Embedding and refreshing -- Using ABM outputs for performance improvement.
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.
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.
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| Record Nr. | UNINA-9910806291903321 |
Info
Activity based management [[electronic resource] ] : improving processes and profitability / / Brian Plowman
