MARC Record from marc_columbia

LEADER: 08622cam a2200637Mi 4500
001 15428513
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006 m o d
007 cr |||||||||||
008 170915s2017 enk o 000 0 eng d
035 $a(OCoLC)on1012207623
035 $a(NNC)15428513
040 $aIDEBK$beng$erda$epn$cIDEBK$dYDX$dTYFRS$dAU@$dUWO$dTYFRS$dOCLCO$dOCLCF$dOCLCQ$dOCLCO$dK6U$dOCLCQ$dOCLCO
019 $a1011159833
020 $a1351808532$q(ebk)
020 $a9781351808538
020 $a9781315210063
020 $a1315210061
020 $z0566081458
020 $z0566089491
020 $z1138701327
020 $z1351808516
020 $z1351808524
020 $z1315210061
020 $z0415792959
020 $z9781138701328
035 $a(OCoLC)1012207623$z(OCoLC)1011159833
037 $a1039013$bMIL
050 4 $aHF5686.C8$bP569 2017
082 04 $a658.1554
049 $aZCUA
100 1 $aPlowman, Brian,$eauthor.
245 10 $aActivity Based Management :$bImproving Processes and Profitability /$cBrian Plowman.
250 $aFirst edition.
264 1 $aLondon :$bTaylor and Francis,$c2017.
300 $a1 online resource (256 pages)
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
490 0 $aRoutledge Revivals
520 2 $a"This title was first published in 2001: Product and particularly customer profitability are black holes in most managers' understanding of their business. Identifying customer revenue is easy but identifying what they cost - so we can understand whether or not they are profitable - is difficult. In a world in which competition, regulation and the increasing use of the Internet put ever greater pressure on margins it is vitally important to understand both product- and customer-profitability. Activity Based Management (ABM) enables you to do this. This book explains the power of using ABM to increase the profitability of your business. It provides step-by-step guidance on basic principles, comparisons between traditional methods, definitions of processes, activities and cost-drivers as well as details of data collection techniques and implementation steps. Through the book's numerous detailed examples a logical picture builds up of how to obtain the benefits that ABM can deliver. On its own ABM will change management decision-making: by showing how ABM also supports other profit improvement initiatives such as Business Process Reengineering, Shareholder Value Added and Customer Relationship Management, managers will learn how they can use the best possible toolkit to put their business firmly on the road to leaps in profitability."--Provided by publisher
505 0 $aCover -- Half Title -- Title -- Copyright -- Contents -- List of figures and tables -- Foreword -- 1 Introduction -- Customers -- The twenty-first century is electronic -- The missing dimension -- Can all customers be kings? -- Activity Based Management -- Key points -- Part I The Context -- 2 Historical perspective -- The first serious questions -- New costing approaches gather pace -- Key points -- 3 What is ABM? -- Costing and profitability -- Process improvement -- Key points -- 4 Frameworks for measurement and improvement -- The Balanced Scorecard -- The Business Excellence Model -- Shareholder Value Added -- Positioning and capability -- Key points -- 5 The ABM framework -- Traditional resource accounting -- ABM versus traditional treatments of costs -- Key points -- Part II ABM in Practice -- 6 The ABM flow of costs -- Resources -- Functions -- Activities and drivers -- Products, channels and customers -- Infrastructure and sustaining costs -- Product and customer profitability -- Attribute analysis -- Processes and process improvement -- Embedding the model -- Key points -- 7 The basic principles of building models -- The flow of costs in the model -- The general ledger -- Categories of costs and activities -- Assigning costs from the general ledger -- Understanding cost drivers -- Cost driver variability -- Activity data -- Assigning costs from the ledger to activities -- Reassigning internal service department costs to other departments -- Reassigning IT department costs to other departments -- Product and customer profitability -- Using unit costs for analysis -- Key points -- 8 Undertaking an ABM project -- Objectives of the project -- Key steps -- Areas of potential difficulty -- Software -- Team resources -- Use of consultants -- Embedding and refreshing -- Using ABM outputs for performance improvement.
505 8 $aUsing ABM for commercial decision support -- Key points -- 9 Integrating improvement approaches -- ABM and Business Process Re-engineering -- ABM and Value Based Management -- ABM and Customer Relationship Management -- Key points -- Part III Case Studies -- 10 How ABM made a difference: lessons from case studies -- A manufacturing company: distortions caused by costing using Overhead Recovery Rates -- A manufacturing company: understanding overheads makes a real difference to product costs -- A printing company: tunnelling deeper uncovers the real drivers of cost -- A finance company: breaking out one-off costs from recurring costs -- A trading company: the costs of different customer relationships vary -- A fast-moving consumer goods company: activity data can highlight process failures -- A retail chain company: a flawed internal charging mechanism can have severe consequences -- A merchant bank: proper costing and charging for central support or shared services removes the angst in the relationship with business divisions -- A Head Office function: activity and value-for-money analysis create enhanced effectiveness -- An IT services division: achieving a proper basis for costing and charging IT services -- A utility company: selling off the IT services function meant understanding the dynamics of the new business -- A courier company: the devil is in the detail, which is only known by the people doing the work -- A manufacturing and technical services company: a simple pricing mechanism masks complex and costly customer relationships -- A wholesale and distribution company: treating major costs as fixed masked the real differences in customer profitability -- A manufacturing company: an increasing number and changing mix of distributors eroded profitability.
505 8 $aA bakery company: when margins are small, detailed analysis is required to unravel the complexities of many different products going to many different customers -- A university: the real costs of 'products' and 'customers' remained invisible in the conventional management information system -- An airline company: seeing costs from different business perspectives helps optimize corporate performance -- A power generation equipment manufacturing company: a focus on profitability rather than volume highlighted process failures and better market opportunities -- A merchanting company: customer profitability analysis exposed poor performance measures that were eroding profits -- A global manufacturer and supplier of orthopaedic implants and surgical instrumentation: when the profitable segments are found, enhancing service levels helps to retain customers -- A specialist distribution company: uncovering the complexity of having many suppliers of many products going to many customers -- An advertising directory company: better information to support product costing, customer profitability, benchmarking and process improvement -- A high street retailing company: subtle changes can make dramatic improvements -- An electricity supply company: uncovering the true impact on profitability of the behaviour of millions of customers -- Part IV Conclusions -- 11 Pulling it all together -- ABM comes of age -- ABM brings a different perspective -- Making ABM happen -- ABM does make a difference -- Appendix: Glossary of terms -- Index.
650 0 $aActivity-based costing.
650 0 $aManagement.
650 6 $aComptabilité par activités.
650 6 $aGestion.
650 7 $amanagement.$2aat
650 7 $aActivity-based costing.$2fast$0(OCoLC)fst00796293
650 7 $aManagement.$2fast$0(OCoLC)fst01007141
655 0 $aElectronic books.
655 4 $aElectronic books.
776 08 $iPrint version:$aPlowman, Brian.$tActivity Based Management.$bFirst edition.$dLondon : Taylor and Francis, 2017$z9781138701328$z1138701327$w(OCoLC)975373203
856 40 $uhttp://www.columbia.edu/cgi-bin/cul/resolve?clio15428513$zTaylor & Francis eBooks
852 8 $blweb$hEBOOKS