CASE STUDIES IN PERFORMANCE MANAGEMENT phần 4 pptx

... 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 Revenue with Price Increases ... ACTIVITY-BASED COSTING /MANAGEMENT 04_ 4611.qxp 1/23/06 12 :48 PM Page 74 Initial Next Steps Integration of ABC/M throughout the organization has been ongoing. Managers are now receiving r...

Ngày tải lên: 14/08/2014, 11:21

... author in advanced cost management and performance 00_fm _46 11.qxp 1/23/06 12 :42 PM Page xiii 00_fm _46 11.qxp 1/23/06 12 :42 PM Page ii 00_fm _46 11.qxp 1/23/06 12 :42 PM Page vi CASE STUDIES IN PERFORMANCE MANAGEMENT A ... IN PERFORMANCE MANAGEMENT A Guide from the Experts TONY ADKINS John Wiley & Sons, Inc. 00_fm _46 11.qxp 1/23/06 12 :42 PM Page iii CASE STU...

Ngày tải lên: 14/08/2014, 11:21

... important enabling role in PM by delivering an entire Web-based and closed-loop process from strategic planning to budgeting, forecasting, scorecarding, costing, financial consolidations, reporting, and ... about terminology. For example, there are several variants of PM including business performance management (BPM), enterprise performance management (EPM), and corporate performa...

Ngày tải lên: 14/08/2014, 11:21

... 6 91,373 219.8 87.5 132.3 30.8 4. 9 96.7 71.7 14. 2 10.8 Affiliate Weighted Av erage 1 54. 8 87.8 67.0 10.9 11.3 44 .8 21.5 5.9 17 .4 Re g ional Grou p in g 48 7,1 64 193.0 113.0 80.0 28.0 4. 0 48 .0 38.0 14. 0 -4. 0 VA RIANCE TO ... LubeOil LUBEOIL: SHAPING BUSINESS TODAY AND IN THE FUTURE 27 02 _46 11.qxp 1/23/06 12 :46 PM Page 27 In the book Performance Management: Finding...

Ngày tải lên: 14/08/2014, 11:21

... for obtaining agreement on activity definitions. The Texas pilot became the starting point for discussions. Deadlines were set for obtaining agreements. The goal was to maintain static definitions ... of using performance management to drive strategic change is forcing standard performance management tools to expand across the lines of tra- ditional business intelligence. With the IME...

Ngày tải lên: 14/08/2014, 11:21

... decisions Direct Margin (Business Line Specific Costs) Economic Margin Strategic measure used Economic Margin to support business-line investment decisions (Truck Business Sustaining Costs) Business-Line PBT ... align financial information with management accountability. • Improve product costing accuracy. • Establish financial measures for management decision making. • Directly link stra...

Ngày tải lên: 14/08/2014, 11:21

... robust method for determining fixed versus vari- able costs could result in inappropriate marginal pricing and “smearing” of costs across product lines (resulting in inaccurate investment and resource ... Aardvark Indus- tries, Ltd.) turned its innovative spirit in serving customers inside to de- sign and implement innovations in its business management processes. Wendals Foods was...

Ngày tải lên: 14/08/2014, 11:21

... Blocher This case explains the role of ABC/M in process improvement in the Power Plant Department at a major airline. This department is re- sponsible for maintaining and overhauling the jet engines ... this point, individual groups will be running with their information. In- ternal consulting will be available for groups needing additional support or re- finements of the model. Incor...

Ngày tải lên: 14/08/2014, 11:21

... aid in understanding likely workforce outcomes, such as unplanned attrition, providing insight for plan- ning, investing, and aligning resources to achieve desired corporate outcomes. Business Intelligence Today ... PM Page 1 94 Cokins, Gary. Activity-Based Cost Management: An Executive’s Guide (Hoboken, NJ: John Wiley & Sons, Inc., 2001). Cokins, Gary. Performance Management: Find...

Ngày tải lên: 14/08/2014, 11:21

... Foods case study, 135– 148 current state and future studies, 144 – 145 implementation of ABM, 140 – 142 initial benefits and lessons learned, 143 – 144 initial efforts and pilot, 138– 140 organizational background, ... learned, 53–55 initial efforts and pilot, 43 46 intake referral process, 44 45 model building, 47 –53 next steps and current state, 56–60 organizational backgroun...

Ngày tải lên: 14/08/2014, 11:21