Relevance regained : from top-down control to bottom-up empowerment
著者
書誌事項
Relevance regained : from top-down control to bottom-up empowerment
Free Press , Maxwell Macmillan Canada , Maxwell Macmillan International, c1992
- : [pbk.]
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注記
Includes bibliographical references (p. 207-216) and index
内容説明・目次
- 巻冊次
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ISBN 9780029165553
内容説明
Johnson argues that top-down, management-accounting oriented organizations are no longer equipped to be competitive in modern business. Management teams with access to information about global competition, responsive to customers and quick to deliver should form the main impetus of the modern business. Johnson shows how radical overhauls based on such principles at companies such as Genral Electric, Eastman Kodak and Harley Davidson have achieved positive results.
- 巻冊次
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: [pbk.] ISBN 9780743236270
内容説明
Building on his pathbreaking, award-winning bestseller, Relevance Lost, H. Thomas Johnson presents a devastating critique of the top-down hierarchical accounting systems that have dominated American corporations since the 1950s.
In Relevance Regained, Johnson shows exactly how "managing by remote control" through results-oriented accounting information has obstructed the real business objective: to reduce process variation and lead times for the purpose of obtaining and keeping satisfied customers. The failure of most American businesses to be competitive and profitable, he contends, is their reliance on management accounting information to control people's actions and productivity.
Cost-focused imperatives from on high must be replaced, Johnson asserts, with information systems that link actions with imperatives of global competition. Self-managing work teams, according to Johnson, must own problem-solving information to reduce variation, delays, and excess in processes.
Johnson prescribes the necessary changes in management principles that must replace the outdated style associated with the industrial revolution. Responsiveness to customers-not accounting costs-and flexibility-reducing lead times and removing constraints-are necessary for sustained competitive excellence and long-term profitability.
Johnson discusses the radical overhauls of companies, such as General Electric's work-outs/"best practices" program and Harley-Davidson's work simplification programs, and shows how these strong commitments to new strategies maximize a company's most important assets: people and time. To be globally competitive, he claims, a company's work must be directed toward selling to customers, not just selling products.
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