Implementing activity-based management in daily operations
著者
書誌事項
Implementing activity-based management in daily operations
（NAM/Wiley series in manufacturing）
J. Wiley & Sons, c1996
大学図書館所蔵 件 / 全24件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references (p. 237-239) and index
内容説明・目次
内容説明
A practical, applications-rich guide to this new cost management methodology Implementing Activity-Based MANAGEMENT In Daily Operations John Miller's lucid presentation of the principles and practice of activity-based management and activity-based costing makes this book required reading for all managers, accountants, and financial officers. Now generally recognized as a more accurate method of determining the relative profitability of various business activities, ABM has become a valuable new tool for management decision making.
Miller, whose experience includes the implementation of ABM at Fortune 500 companies, provides step-by-step guidance to its use and benefits: * Overview of ABM, including basic principles, benefits, uses, various approaches, and implementation models * Basic techniques of activity/product costing, with comparisons between traditional methods and ABM * Activity analysis-how to define processes, activities, cost-drivers, and goals * Data gathering for ABM-collection techniques and interviews * Examples of real-life implementation plans and situations, drawn from a variety of organizations * Ongoing system requirements, planning, and performance measurement Activity-based management and activity-based costing (ABM/ABC) have brought about a sea change in cost management systems. Growing largely out of the work of the Texas-based Consortium for Advanced Manufacturing-International (CAM-I), ABC has, according to BusinessWeek, introduced "new rules for cost management as investment justification, product costing, the total life-cycle costs of products, and how to define better measures of manufacturing performance."
Since it was first introduced in 1985, ABM/ABC has evolved considerably and has been applied in service companies, utilities, telecommunications, and government agencies. The use of activity-based management techniques has resulted in a much more accurate determination of the relative profitability of various business activities and, therefore, more profitable management decisions. This clearly written, example-rich book shows managers, accountants, and financial officers how to put activity-based accounting into practice as quickly and efficiently as possible. This book includes ABM Best Practices identified by CAM-I and the American Productivity and Quality Center in a recently completed land-mark study. Implementing Activity-Based Management in Daily Operations provides step-by-step guidance on how to implement ABM at the level of daily process operations, and demonstrates, through numerous detailed examples, its benefits for cost management. Applications to a variety of organizations are covered, including service companies, government agencies, and process industries.
Practical linkages between ABM/ABC and Total Quality Management and Business Process Reengineering are explained and illustrated. Implementing Activity-Based Man-agement in Daily Operations covers all aspects of ABM, from activity/product costing, through activity analysis and data gathering, to on-going system requirements and full integration. It is designed for all members of an organization involved in reaping the significant benefits of this new cost management methodology.
目次
- Uses and Benefits.
- Overview of Implementation.
- Activity/Product Costing.
- Activity Analysis.
- Data Gathering.
- Plan the Result Outcome.
- Documenting Results.
- Examples of Specific Real--Life Implementation Situations.
- Ongoing System Requirements.
- Full Integration.
- The CAM--I Glossary of Activity--Based Management.
- Index.
「Nielsen BookData」 より