Activity-Based Management (Geschäftsprozeßmanagement) ist eine Strategie, die sich gegenwärtig in der Geschäftswelt etabliert. Durch die Einführung des Geschäftsprozeßmanagement haben viele Unternehmen Fehlinformationen und Fehlinvestitionen minimieren bzw. vermeiden können. Mit Hilfe dieser Strategie sind die Zeiten des Mißmanagement endgültig vorbei. Unterstützt durch umfangreiche Fallstudien mit positiven und negativen Beispielen bei der Implementierung, werden umfassende Strategien und praktische Tips für die Einführung des Geschäftsprozeßmanagement gegeben, plus Hinweise zu 30 möglichen…mehr
Activity-Based Management (Geschäftsprozeßmanagement) ist eine Strategie, die sich gegenwärtig in der Geschäftswelt etabliert. Durch die Einführung des Geschäftsprozeßmanagement haben viele Unternehmen Fehlinformationen und Fehlinvestitionen minimieren bzw. vermeiden können. Mit Hilfe dieser Strategie sind die Zeiten des Mißmanagement endgültig vorbei. Unterstützt durch umfangreiche Fallstudien mit positiven und negativen Beispielen bei der Implementierung, werden umfassende Strategien und praktische Tips für die Einführung des Geschäftsprozeßmanagement gegeben, plus Hinweise zu 30 möglichen Gefahrenquellen, die es bei der Umsetzung zu vermeiden gilt. (09/98)Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
STEVE PLAYER, CPA, a partner and firmwide director of cost management for Arthur Andersen, develops activity-based management systems, and provides leadership for industry and professional groups. His clients include the Covey Leadership Center, Hewlett-Packard, Texas Instruments, NordicTrack, American Express, Rhône-Poulenc Rorer, Chemical Leaman, and Tyson Foods. An author of three books, Steve serves on the board of directors and as treasurer for the Consortium for Advanced Manufacturing-International (CAM-I). In addition, Steve serves as a resource for publications, including Investor's Business Daily, Forbes, Business Finance Magazine, Financial World, Global Finance, and International Journal of Strategic Cost Management. DAVID E. KEYS, CMA, CPA, is Household International Professor of Accountancy at Northern Illinois University. He writes for publications including Management Accounting, Journal of Cost Management, and Accounting Review. He has received several awards for excellence in teaching and has consulted with numerous companies.
Inhaltsangabe
Foreword xi Preface xiii Acknowledgments xv PART ONE 30 Pitfalls of ABM and How to Overcome Them 1 Getting Off to the Right Start: Pitfalls No. 1 to 10 3 Steve Player and David Keys 2 Developing the Pilot: Pitfalls No. 11 to 20 26 Steve Player and David Keys 3 Moving from Pilot to Mainstream: Pitfalls No. 21 to 30 52 Steve Player and David Keys PART TWO Case Studies 4 Distribution: Knowing What It Takes-and What It Costs 73 Hewlett-Packard-North American Distribution Organization, Santa Clara, California Steve Player, Cathie Wier, and Craig R. Collins 5 A Process Manufacturing Company's Prescription for Profitability 83 Hoffmann-La Roche, Inc., Nutley, New Jersey Robert G. Cummiskey and Chuck Marx 6 Using Storyboarding to Develop an ABM System 90 Johnson & Johnson Medical, Inc., Arlington, Texas Mark A. Moelling 7 Using ABM to Support Reengineering 96 Pennzoil Exploration & Production Company, Houston, Texas Craig R. Collins and Angela A. Minas 8 Continuous Implementation Yields Deeper Results 104 Current, Inc., Colorado Springs, Colorado Robert C. Thames and Joseph W. Bagan 9 Multiple Project Roll-Out Creates Leverage 111 The Marmon Group, Chicago, Illinois John F. Vale and Chuck Marx 10 Using ABC for Process Analysis, Customer Profitability, and Manufacturing Flexibility 120 Bliss & Laughlin Industries, Inc., Harvey, Illinois Chuck Marx with Jason Balogh 11 Using ABC to Increase Revenues 130 TTI Inc., Fort Worth, Texas Steve Player and Michael B. Kramer 12 Using ABC for Shared Services, Charge-Outs, Activity-Based Budgeting, and Benchmarking 138 American Express Travel-Related Services, New York, New York David M. Aldea and David E. Bullinger 13 Using ABM to Understand Telecommunications Maintenance and Provisioning Processes 146 Telecommunications Corporation Richard Storey and Ellen Fitzpatrick 14 Advanced Use of ABM: Using ABC for Target Costing, Activity-Based Budgeting, and Benchmarking 152 AT&T Paradyne Corporation, Largo, Florida Jay Collins 15 Increasing Customer and Stakeholder Satisfaction, and Supporting Benchmarking and Performance Measurement with ABM 159 AT&T Business Communication Services, Manassas, Virginia Terrence B. Hobdy PART THREE Future Weapons: The New Wave of Lessons 16 Customer Profitability Puzzle: Seven Steps to Profitability Planning 171 Joe Donnelly and Chuck Marx Vignette: Columbia Pipe & Supply Karen Schreiber 17 Using Activity-Based Management to Grow Revenues Profitably 182 James W. Gibson and Max Locke Vignette: Boise Cascade Office Products Steve Player 18 Elements of a Performance Management System 193 Craig R. Collins and Marieta Gundova Vignette: Implementing Performance Management in an Information Technology Department Mark T. Miller 19 Target Costing: Profit Planning for New Product Development 208 Randolf Holst and Joseph P. Donnelly Caterpillar John Dutton with Reid Dalton and Joe McNeely 20 Reporting ABC Information: Asking the Right Questions Gets You to the Right Answers 228 Cathie Wier and Billie Gayle Lewis 21 What the Future Holds 240 Steve Player APPENDICES A. Pitfalls Encountered (with Translations) When Launching an ABM System 245 B. Activity-Based Costing Criteria for Selecting Successful Pilot Sites 247 C. Stages of Cost and Performance Measurement Systems Development 251 Glossary 253 Index 261
Foreword xi Preface xiii Acknowledgments xv PART ONE 30 Pitfalls of ABM and How to Overcome Them 1 Getting Off to the Right Start: Pitfalls No. 1 to 10 3 Steve Player and David Keys 2 Developing the Pilot: Pitfalls No. 11 to 20 26 Steve Player and David Keys 3 Moving from Pilot to Mainstream: Pitfalls No. 21 to 30 52 Steve Player and David Keys PART TWO Case Studies 4 Distribution: Knowing What It Takes-and What It Costs 73 Hewlett-Packard-North American Distribution Organization, Santa Clara, California Steve Player, Cathie Wier, and Craig R. Collins 5 A Process Manufacturing Company's Prescription for Profitability 83 Hoffmann-La Roche, Inc., Nutley, New Jersey Robert G. Cummiskey and Chuck Marx 6 Using Storyboarding to Develop an ABM System 90 Johnson & Johnson Medical, Inc., Arlington, Texas Mark A. Moelling 7 Using ABM to Support Reengineering 96 Pennzoil Exploration & Production Company, Houston, Texas Craig R. Collins and Angela A. Minas 8 Continuous Implementation Yields Deeper Results 104 Current, Inc., Colorado Springs, Colorado Robert C. Thames and Joseph W. Bagan 9 Multiple Project Roll-Out Creates Leverage 111 The Marmon Group, Chicago, Illinois John F. Vale and Chuck Marx 10 Using ABC for Process Analysis, Customer Profitability, and Manufacturing Flexibility 120 Bliss & Laughlin Industries, Inc., Harvey, Illinois Chuck Marx with Jason Balogh 11 Using ABC to Increase Revenues 130 TTI Inc., Fort Worth, Texas Steve Player and Michael B. Kramer 12 Using ABC for Shared Services, Charge-Outs, Activity-Based Budgeting, and Benchmarking 138 American Express Travel-Related Services, New York, New York David M. Aldea and David E. Bullinger 13 Using ABM to Understand Telecommunications Maintenance and Provisioning Processes 146 Telecommunications Corporation Richard Storey and Ellen Fitzpatrick 14 Advanced Use of ABM: Using ABC for Target Costing, Activity-Based Budgeting, and Benchmarking 152 AT&T Paradyne Corporation, Largo, Florida Jay Collins 15 Increasing Customer and Stakeholder Satisfaction, and Supporting Benchmarking and Performance Measurement with ABM 159 AT&T Business Communication Services, Manassas, Virginia Terrence B. Hobdy PART THREE Future Weapons: The New Wave of Lessons 16 Customer Profitability Puzzle: Seven Steps to Profitability Planning 171 Joe Donnelly and Chuck Marx Vignette: Columbia Pipe & Supply Karen Schreiber 17 Using Activity-Based Management to Grow Revenues Profitably 182 James W. Gibson and Max Locke Vignette: Boise Cascade Office Products Steve Player 18 Elements of a Performance Management System 193 Craig R. Collins and Marieta Gundova Vignette: Implementing Performance Management in an Information Technology Department Mark T. Miller 19 Target Costing: Profit Planning for New Product Development 208 Randolf Holst and Joseph P. Donnelly Caterpillar John Dutton with Reid Dalton and Joe McNeely 20 Reporting ABC Information: Asking the Right Questions Gets You to the Right Answers 228 Cathie Wier and Billie Gayle Lewis 21 What the Future Holds 240 Steve Player APPENDICES A. Pitfalls Encountered (with Translations) When Launching an ABM System 245 B. Activity-Based Costing Criteria for Selecting Successful Pilot Sites 247 C. Stages of Cost and Performance Measurement Systems Development 251 Glossary 253 Index 261
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