CASE STUDIES IN PERFORMANCE MANAGEMENT phần 5 ppt

... 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

... 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 ... WITH PERFORMANCE MANAGEMENT There is confusion about terminology. For example, there are several variants of PM including business performance management (BPM), enterprise perfo...

Ngày tải lên: 14/08/2014, 11:21

... Harvard Business School Press, 2001), 366–367. 5. Gary Cokins, Performance Management: Finding the Missing Pieces (to Close the Intelligence Gap) (Hoboken, NJ: John Wiley & Sons, Inc., 2004), 132. HOMEHEALTH: ... 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 Reve...

Ngày tải lên: 14/08/2014, 11:21

... globally. Prior to joining SAS, he had 15 years of business experience in the financial sector in activity-based management, process reengineering, performance analysis, and marketing. Thomas M. Kang ... Right Ingredients Cook Up Savings 1 75 14 Veterans Benefits: Discovering the Cost of Doing Business Using Activity-Based Costing 181 Appendix 191 Final Thoughts 199 Resources 2 05...

Ngày tải lên: 14/08/2014, 11:21

... LubeOil LUBEOIL: SHAPING BUSINESS TODAY AND IN THE FUTURE 27 02_4611.qxp 1/23/06 12:46 PM Page 27 In the book Performance Management: Finding the Missing Pieces (to Close the Intelligence Gap), Gary Cokins highlights ... Scorecard: Translating Strategy into Action (Boston: Harvard Business School Press, 1986), preface. 2. Gary Cokins, Performance Management: Finding the Missing Piec...

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 ... between informa- FINAL THOUGHTS 193 15_ app_4611.qxp 1/23/06 12 :59 PM Page 193 and can be used in evaluating its success in setting and pursuing strategic goals. (See Acti...

Ngày tải lên: 14/08/2014, 11:21

... Predictive costing BPM (business performance management) , 3, 91–92 Budgeting. See Activity-based budgeting Business intelligence gap, 6–7 Business performance management (BPM), 3, 91–92 17_index_4611.qxp ... (HomeHealth case study), 45, 59 scheduling costs (HomeHealth case study), 58 59 Facts, need for, 7–8 Fear of ABM strategies, 54 55 . See also Communicating strategy to em...

Ngày tải lên: 14/08/2014, 11:21