CASE STUDIES IN PERFORMANCE MANAGEMENT phần 1 docx

... author in advanced cost management and performance 00_fm_4 611 .qxp 1/ 23/06 12 :42 PM Page xiii 00_fm_4 611 .qxp 1/ 23/06 12 :42 PM Page ii 00_fm_4 611 .qxp 1/ 23/06 12 :42 PM Page vi CASE STUDIES IN PERFORMANCE MANAGEMENT A ... Activity-Based Costing /Management 16 9 13 OBOK Food Company: Right Ingredients Cook Up Savings 17 5 14 Veterans Benefits: Discovering th...

Ngày tải lên: 14/08/2014, 11:21

... When combined with effective forecasting and risk management tools, ABM enables the only financial calculation engine that can PERFORMANCE MANAGEMENT 17 01_ 4 611 .qxp 1/ 23/06 12 :45 PM Page 17 from ... as activity-based management (ABM) described in this book, are partially or 2 PERFORMANCE MANAGEMENT 01_ 4 611 .qxp 1/ 23/06 12 :45 PM Page 2 1 1 PERFORMANCE MANAG...

Ngày tải lên: 14/08/2014, 11:21

... Distrib ution Deliv ered Gross Margin Sales and Marketing Advertising Net Mar gin Local Affiliate 1 6,202,039 15 0.5 85.7 64.8 8.6 11 .1 45 .1 21. 8 6.2 17 .1 Local Affiliate 2 1, 025 ,10 9 16 2.2 94.6 67.6 17 .5 16 .6 33.6 19 .7 6 .1 7.8 Local ... 3 /1/ 20 01 5/ 31/ 20 01 13.2w Resource and Activity Modules Complete 6 /1/ 20 01 7/ 31/ 20 01 8.6w Begin Regular Module Update...

Ngày tải lên: 14/08/2014, 11:21

... 934,000 13 .3% 12 .1% 13 .7% Capital Charge 750,000 10 .7% 11 .3% 10 .5% Deluxe Value Added $ 18 4,000 2.6% 0.8% 3.2% Exhibit 4.4 Customer Activity-Based Profit and Loss Statement 04_4 611 .qxp 1/ 23/06 12 :48 ... COSTING /MANAGEMENT 67 Yr1 Yr2 Yr3 Yr4 Yr5 Yr6 Yr7 Super Draft Revenue Financial Institutions Margin Exhibit 4 .1 Financial Institutions Continue to Increase Check Order...

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... Source 06_4 611 .qxp 1/ 23/06 12 : 51 PM Page 10 0 81 5 CANARUS ARMED FORCES: PERFORMANCE MANAGEMENT THE NEW AMMUNITION Creativity involves breaking out of established patterns in order to look at things in ... Annual Objectives Setting and Activity Planning CANARUS ARMED FORCES: PERFORMANCE MANAGEMENT 91 05_4 611 .qxp 1/ 23/06 12 :49 PM Page 91 04_4 611 .qxp 1/ 23/06...

Ngày tải lên: 14/08/2014, 11:21

... forward $35,000 $16 ,000 $10 ,000 $35,000 Resource 1 Resource 2 $3,200 $11 ,400 $14 ,600 Resource 1 Resource 2 $12 ,800 $3,600 $16 ,400 Activity 1 Activity 2 $14 ,280 $13 ,14 0 $27,420 Activity 1 Activity 2 $6 ,12 0 $1, 440 $7,560 $35,000 Resource ... improve its financial and performance information. The logical solution was ABC/M. SIERRA TRUCKS: TRUCKING ALONG WITH ACTIVI...

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... teams Exhibit 11 .1 ABC Airways’ Critical Business Issues 11 _4 611 .qxp 1/ 23/06 12 :56 PM Page 16 1 • Marketing management to determine product pricing • General management to improve overall profitability using ... COSTING? 10 _4 611 .qxp 1/ 23/06 12 :55 PM Page 15 2 08_4 611 .qxp 1/ 23/06 12 :53 PM Page 13 4 The answer to each of these questions would provide insight to t...

Ngày tải lên: 14/08/2014, 11:21

... weaknesses in ac- counting for certain costs. 16 8 ABC AIRWAYS: IMPLEMENTATION LANDS MILLIONS IN PROCESS 11 _4 611 .qxp 1/ 23/06 12 :56 PM Page 16 8 17 5 13 OBOK FOOD COMPANY: RIGHT INGREDIENTS COOK UP SAVINGS You ... ACTIVITY-BASED COSTING 17 3 12 _4 611 .qxp 1/ 23/06 12 :57 PM Page 17 3 16 9 12 POWER & LIGHT GETS A CHARGE OUT OF ACTIVITY-BASED COSTING /MANAGEMENT...

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... Sons, Inc., 2004). 202 FINAL THOUGHTS 16 _ft_4 611 .qxp 1/ 23/06 1: 00 PM Page 202 16 _ft_4 611 .qxp 1/ 23/06 1: 00 PM Page 210 To understand how people influence organizational performance, business leaders ... have value to the GLOSSARY 215 16 _ft_4 611 .qxp 1/ 23/06 1: 00 PM Page 215 15 _app_4 611 .qxp 1/ 23/06 12 :59 PM Page 19 8 CAM-I has two major programs to its credit:...

Ngày tải lên: 14/08/2014, 11:21

... value, 12 13 , 17 Sierra Trucks Corporation case study, 10 9 11 5, 11 7 13 3 activity-based budgeting, 12 4 13 0 data validation and calibration, 13 0 implementation of ABM, 12 4 13 0 initial benefits, 13 1 initial ... efforts and pilot, 11 9 lessons learned, 13 1 13 2 organizational background, 11 1, 11 8 11 9 project planning and design, 12 0 project teams and timeline, 12...

Ngày tải lên: 14/08/2014, 11:21