CASE STUDIES IN PERFORMANCE MANAGEMENT phần 6 pps

... 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

... 101–102 Strategy, 60 alignment of employee behavior, 5 6 communicating to employees, 5 6, 54–55, 68 , 88–89 INDEX 237 17_index_ 461 1.qxp 1/23/ 06 1:17 PM Page 237 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page ... management) , 3, 91–92 Budgeting. See Activity-based budgeting Business intelligence gap, 6 7 Business performance management (BPM), 3, 91–92 17_index_ 461 1.qxp 1/23/ 06 1...

Ngày tải lên: 14/08/2014, 11:21

... author in advanced cost management and performance 00_fm_ 461 1.qxp 1/23/ 06 12:42 PM Page xiii 00_fm_ 461 1.qxp 1/23/ 06 12:42 PM Page ii 00_fm_ 461 1.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_ 461 1.qxp 1/23/ 06 12:42 PM Page iii CASE...

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

... Distrib ution Deliv ered Gross Margin Sales and Marketing Advertising Net Mar gin Local Affiliate 1 6, 202,039 150.5 85.7 64 .8 8 .6 11.1 45.1 21.8 6. 2 17.1 Local Affiliate 2 1,025,109 162 .2 94 .6 67 .6 17.5 16. 6 33 .6 19.7 6. 1 7.8 Local ... LubeOil LUBEOIL: SHAPING BUSINESS TODAY AND IN THE FUTURE 27 02_ 461 1.qxp 1/23/ 06 12: 46 PM Page 27 In the book Performance Manag...

Ngày tải lên: 14/08/2014, 11:21

... Sons, Inc., 19 96) , 36. 4. Robert S. Kaplan and David P. Norton, The Strategy-Focused Organization (Boston: Harvard Business School Press, 2001), 366 – 367 . 5. Gary Cokins, Performance Management: Finding ... 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...

Ngày tải lên: 14/08/2014, 11:21

... Providing a better understanding of costs across multiple dimensions 96 STANDARD LOAN: INTEREST IN ACTIVITY-BASED COSTING RATES HIGH 06_ 461 1.qxp 1/23/ 06 12:51 PM Page 96 95 6 STANDARD LOAN: INTEREST ... 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 s...

Ngày tải lên: 14/08/2014, 11:21

... Critical Business Issues 11_ 461 1.qxp 1/23/ 06 12: 56 PM Page 161 • Marketing management to determine product pricing • General management to improve overall profitability using an activity- based management ... robust method for determining fixed versus vari- able costs could result in inappropriate marginal pricing and “smearing” of costs across product lines (resulting in ina...

Ngày tải lên: 14/08/2014, 11:21

... weaknesses in ac- counting for certain costs. 168 ABC AIRWAYS: IMPLEMENTATION LANDS MILLIONS IN PROCESS 11_ 461 1.qxp 1/23/ 06 12: 56 PM Page 168 175 13 OBOK FOOD COMPANY: RIGHT INGREDIENTS COOK UP SAVINGS You ... 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 maintainin...

Ngày tải lên: 14/08/2014, 11:21

... Maintain relevant and stringent certification content. 2 06 RESOURCES 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 2 06 205 RESOURCES Arkonas. Arkonas Corp. is a management consulting firm specializing in ... Sons, Inc., 2004). 202 FINAL THOUGHTS 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 202 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 210 To understand how people influence organizational pe...

Ngày tải lên: 14/08/2014, 11:21