Download or read book Activity Based Management written by James A. Brimson and published by Wiley. This book was released on 1998-11-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Accounting The ABCs of ABM Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them. Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs. A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.

Download or read book Activity based Management in Government written by Joseph Kehoe and published by . This book was released on 1995 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Value Based Management in Government written by Douglas W. Webster and published by John Wiley & Sons. This book was released on 2020-01-29 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.

Download or read book Activity Based Management written by James A. Brimson and published by Wiley. This book was released on 1994-02-18 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Accounting The ABCs of ABM Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them. Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs. A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.

Download or read book Activity based Cost Management in Government written by Gary Cokins and published by . This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything you need to streamline agency costs and expenditures. You've heard about the enormous savings potential of Activity-Based Cost Management (ABC/M) -- now it's time to put this powerful system to work in your organization. This 400+ page book guides you through every phase of activity-based accounting, from setting up a basic system through its organizational implementation. In one concise resource, you now have everything you need to streamline all aspects of your organization's costs and expenditures. Written in easy-to-understand language and clearly illustrated, Gary Cokins's book provides the financial techniques to determine the true and actual costs of services and cost rates; implement process improvements departmentally and organization-wide; evaluate the pros and cons of outsourcing and privatization decisions versus internal delivery; and align financial and budgetary activities to the organization's mission and strategic plan. As part of the Editor's Choice Series, this book is offered as a professional reference for SAS users. This title addresses concepts related to using SAS, but it is not specific to SAS and does not include SAS examples. 2001.

Download or read book Cost Analysis and Activity based Costing for Government written by R. Gregory Michel and published by Gfoa. This book was released on 2004 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Activity Based Cost Management written by Gary Cokins and published by John Wiley & Sons. This book was released on 2001-10-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proven strategy for reducing production and operating costs while increasing profits As the growth of the Internet shifts power to consumers, the pressure on companies to keep prices low will continue to mount. Increasingly corporations are relying on "margin management" and supply chain management as a means of keeping prices low while raising profits. Activity-based costing and management (ABC/M) data is key to succeeding in both these critical management strategies. This book explains how executives can effectively use the information furnished by cutting-edge ABC/M systems. The author, an acknowledged expert in the field, clearly defines the ABC/M system and explains how to use the information it provides for best results. He provides a rational framework for understanding the fifteen key defining characteristics of ABC/M and arms readers with an ABC/M Readiness Assessment test along with extremely user-friendly exhibits.

Download or read book Implementing Activity Based Management in Daily Operations written by John A. Miller and published by . This book was released on 1996 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical, applications-rich guide to this new cost management methodology Implementing Activity-Based MANAGEMENT In Daily Operations John Miller's lucid presentation of the principles and practice of activity-based management and activity-based costing makes this book required reading for all managers, accountants, and financial officers. Now generally recognized as a more accurate method of determining the relative profitability of various business activities, ABM has become a valuable new tool for management decision making. Miller, whose experience includes the implementation of ABM at Fortune 500 companies, provides step-by-step guidance to its use and benefits: Overview of ABM, including basic principles, benefits, uses, various approaches, and implementation models Basic techniques of activity/product costing, with comparisons between traditional methods and ABM Activity analysis—how to define processes, activities, cost-drivers, and goals Data gathering for ABM—collection techniques and interviews Examples of real-life implementation plans and situations, drawn from a variety of organizations Ongoing system requirements, planning, and performance measurement Activity-based management and activity-based costing (ABM/ABC) have brought about a sea change in cost management systems. Growing largely out of the work of the Texas-based Consortium for Advanced Manufacturing-International (CAM-I), ABC has, according to BusinessWeek, introduced "new rules for cost management as investment justification, product costing, the total life-cycle costs of products, and how to define better measures of manufacturing performance." Since it was first introduced in 1985, ABM/ABC has evolved considerably and has been applied in service companies, utilities, telecommunications, and government agencies. The use of activity-based management techniques has resulted in a much more accurate determination of the relative profitability of various business activities and, therefore, more profitable management decisions. This clearly written, example-rich book shows managers, accountants, and financial officers how to put activity-based accounting into practice as quickly and efficiently as possible. This book includes ABM Best Practices identified by CAM-I and the American Productivity and Quality Center in a recently completed land-mark study. Implementing Activity-Based Management in Daily Operations provides step-by-step guidance on how to implement ABM at the level of daily process operations, and demonstrates, through numerous detailed examples, its benefits for cost management. Applications to a variety of organizations are covered, including service companies, government agencies, and process industries. Practical linkages between ABM/ABC and Total Quality Management and Business Process Reengineering are explained and illustrated. Implementing Activity-Based Man-agement in Daily Operations covers all aspects of ABM, from activity/product costing, through activity analysis and data gathering, to on-going system requirements and full integration. It is designed for all members of an organization involved in reaping the significant benefits of this new cost management methodology.

Download or read book Value Based Management in Government written by Douglas W. Webster and published by John Wiley & Sons. This book was released on 2020-01-22 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.

Download or read book Value Based Management in Government written by Douglas W. Webster and published by John Wiley & Sons. This book was released on 2020-01-22 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.

Download or read book Designing Cost Management Systems to Support Business Decision Making written by Pieter Buys and published by Springer Nature. This book was released on 2021-07-19 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book illustrates the importance effective cost management systems in providing a supportive environment in which reliable and relevant management information can be generated. Such a cost management system is only attainable if the importance of key business, operational and stakeholder requirements are recognised within the organisational context. In illustrating this importance, this book provides several case studies as examples thereof. The first two case studies focus on the engineering sector and illustrates the development of a cost management system in a water recycling context; and the design of a budgetary system in a mining engineering context. The remaining case studies focus on the services sector, including cost management systems for a digital technology services provider and a medical insurance services provider; an alternative activity-based costing approach for a public sector services provider; and finally a re-designed value stream for an automotive services provider. Academic researchers and industry managers in the fields of management accounting and financial management, as well as engineering and operations management, will find value in the experiences described herein.

Download or read book Common Cents written by Peter B. B. Turney and published by . This book was released on 2005 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description

Download or read book Performance Management written by Gary Cokins and published by John Wiley & Sons. This book was released on 2009-03-17 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Praise for Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics "A highly accessible collection of essays on contemporary thinking in performance management. Readers will get excellent overviews on the Balanced Scorecard, strategy maps, incentives, management accounting, activity-based costing, customer lifetime value, and sustainable shareholder value creation." —Robert S. Kaplan, Harvard Business School; coauthor of The Balanced Scorecard: Translating Strategy into Action, The Execution Premium, and many other books "Gary Cokins demonstrates in this book that performance management is not a mysterious black art, but a structured, process-oriented discipline. If you want your performance management system to be a smoothly running analytical machine, read and apply the ideas in this book—it's all you need." —Thomas H. Davenport, President's Distinguished Professor of Information Technology and Management, Babson College; coauthor of Competing on Analytics: The New Science of Winning "Drawing on a deep reservoir of knowledge and experience gained from hundreds of customer engagements around the world, Gary Cokins offers an authoritative examination of the major dimensions of performance management. Cokins not only paints a rich and textured view of the major principles and concepts driving performance management implementations, he offers a nuanced look at the important subtleties that can spell the difference between success and failure. This is an informative and enjoyable text to read!" —Wayne Eckerson, Director of Research, The Data Warehouse Institute (TDWI); author of Performance Dashboards: Measuring, Monitoring, and Managing Your Business "[In this] very insightful book, the view of an integrated performance management framework with a goal to link various operational activities with business strategy is an excellent approach to manage and improve business. Gary's explanation of risk-based performance management, for providing the capability to achieve long-term objectives with reliably calculated risks, is definitely thought provoking." —Srini Pallia, Global Head and Vice President of Business Technology Services, Wipro Technologies, Bangalore, India "Gary Cokins is clearly one of the world's thought leaders in the area of performance management, and the need for integrated performance management, improvement and execution is clearly at a premium in these challenging economic times. This book is a must read for CEOs, CFOs, and management accountants around the globe seeking higher levels of sustainable business performance for their stakeholders." —Jeffrey C. Thomson, President and CEO, Institute of Management Accountants

Download or read book Activity based Costing and Activity based Management for Health Care written by Judith J. Baker and published by Jones & Bartlett Learning. This book was released on 1998 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.

Download or read book Case Studies in Performance Management written by Tony C. Adkins and published by John Wiley & Sons. This book was released on 2006-06-23 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Case Studies in Performance Management "With this book, Tony Adkins has made an important contribution to the body of knowledge of managerial accounting." --From the Foreword by Gary Cokins, lead strategist, Business Performance Management Solutions group with SAS Institute and internationally recognized expert in advanced cost management and performance improvement systems "If you want to achieve direction, traction, and speed in business, Case Studies in Performance Management: A Guide from the Experts is a must-read . . . jam-packed with golden nuggets you can put to work immediately." --Jason Jennings, bestselling author of Think Big, Act Small, Less Is More and It's Not the Big That Eat the Small . . . It's the Fast That Eat the Slow "Tony has the insight found only from actual implementations of ABC/PM.Using this as lens, he has brought the collective experience of experts into focus." --Mohan Nair, author of Essentials of Balanced Scorecard and Activity-Based Information Systems "Tony Adkins has lived the life of a true ABC/PM road warrior. His collection of case studies reaches beyond the theory to capture the harsh reality of what it takes to successfully implement performance management. A must-read for anyone wise enough to learn from those who have gone before." --Chris M. Pieper, CEO, FormRouter, Inc. (former founder and CEO of ABC Technologies) "Everyone who reads this book will gain a solid appreciation of the substance and value of performance management in varied industry settings and applications." --Dr. Peter B. B. Turney, President and Chief Executive Officer of Cost Technology, Inc. and author of Common Cents If you're looking for a way to dramatically improve your company's performance and get back its competitive edge, Case Studies in Performance Management: A Guide from the Experts will show you how other businesses, driven to remain competitive by changes in their industries, learned to work smarter using ABC/PM in today's tough business environment. Noteworthy commentary from experts in the field including Ashok Vadgama and Alan Stratton helps you understand ABC/PM and how to execute its sound strategies in your own business.

Download or read book Cost Accounting in Government written by Zachary Mohr and published by Routledge. This book was released on 2017-04-21 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction

Download or read book SAS Activity Based Management 7 1 User s Guide written by Publishing SAS Publishing and published by SAS Institute. This book was released on 2010-06 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains basic features and modeling concepts of the various functions of SAS Activity-Based Management, including (but not limited to) building modeling components (such as drivers, modules, and assignments) and working with tasks.