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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 6 pps

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 6 pps

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 6 pps

... decisionsDirect Margin(Business Line Specific Costs) Economic Margin Strategic measure usedEconomic Margin to support business-lineinvestment 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 strategies to financial ... operations, and to finance got involved in assessing the symp-toms, poking and prodding to test the symptoms, and conducting110 SIERRA TRUCKS: TRUCKING ALONG WITH ACTIVITY-BASED COSTINGAfter the...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 10 pps

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 10 pps

... 101–102Strategy, 60 alignment of employee behavior, 5 6 communicating to employees, 5 6, 54–55, 68 , 88–89INDEX 23717_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, 91–92Budgeting. See Activity-based budgetingBusiness intelligence gap, 6 7Business performance management (BPM), 3, 91–9217_index_ 461 1.qxp 1/23/ 06 1:17 PM Page 233As organizations ... increasingly likely to be found as part of an integrated business solution224 GLOSSARY 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 224Economic value of business intelligence, 6 Employee behavior, 5 6 Employees,...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 1 docx

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 1 docx

... author in advanced cost management and performance 00_fm_ 461 1.qxp 1/23/ 06 12:42 PM Page xiii00_fm_ 461 1.qxp 1/23/ 06 12:42 PM Page ii00_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 ExpertsTONY ADKINSJohn Wiley & Sons, Inc.00_fm_ 461 1.qxp 1/23/ 06 12:42 PM Page iii CASE STUDIES IN PERFORMANCE MANAGEMENT 00_fm_ 461 1.qxp 1/23/ 06 12:42 ... globally. Prior to joining SAS, he had 15 years ofbusiness experience in the financial sector in activity-based management, processreengineering, performance analysis, and marketing.Thomas M. Kang...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 2 ppt

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 2 ppt

... important enabling role in PM by delivering anentire 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 ofPM including business performance management (BPM), enterprise performance management (EPM), and corporate performance management ... decision making. Think of PM as a broad, end-to-endunion of solutions incorporating three major functions: collecting data, transformingand modeling the data into information, and Web-reporting it...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 3 pot

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 3 pot

... DistributionDeliveredGrossMarginSales and MarketingAdvertisingNetMarginLocal Affiliate 1 6, 202,039 150.5 85.7 64 .88 .6 11.1 45.1 21.8 6. 2 17.1Local Affiliate 21,025,109 162 .2 94 .6 67 .6 17.5 16. 6 33 .6 19.7 6. 17.8Local ... LubeOilLUBEOIL: SHAPING BUSINESS TODAY AND IN THE FUTURE 2702_ 461 1.qxp 1/23/ 06 12: 46 PM Page 27 In the book Performance Management: Finding the Missing Pieces (to Closethe Intelligence Gap), Gary Cokins highlights ... Scorecard: TranslatingStrategy into Action (Boston: Harvard Business School Press, 19 86) , preface.2. Gary Cokins, Performance Management: Finding the Missing Pieces (toClose the Intelligence Gap)...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 4 pptx

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 4 pptx

... Sons, Inc., 19 96) , 36. 4. Robert S. Kaplan and David P. Norton, The Strategy-Focused Organization(Boston: Harvard Business School Press, 2001), 366367 .5. Gary Cokins, Performance Management: Finding ... COSTING /MANAGEMENT 67 Yr1 Yr2 Yr3 Yr4 Yr5 Yr6 Yr7Super Draft Revenue Financial Institutions MarginExhibit 4.1 Financial Institutions Continue to Increase Check Order Revenue withPrice Increases ... processing, the company still de- 66 SUPERDRAFT: ACTIVITY-BASED COSTING /MANAGEMENT 04_ 461 1.qxp 1/23/ 06 12:48 PM Page 66 Given that time was of the essence, a key point about the project staffing...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 5 ppt

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 5 ppt

... 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 forobtaining agreements. The goal was to maintain static definitions ... Management Performance Measurement• Performance Measurement Framework• Performance Measurement Model• Benchmarking• Business Plan PublishingThere are also courses in business case analysis, interview...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 7 potx

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 7 potx

... Critical Business Issues11_ 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 inaccurateinvestment and resource ... Aardvark Indus-tries, Ltd.) turned its innovative spirit in serving customers insideto de-sign and implement innovations in its business management processes.Wendals Foods was facing intense...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 8 potx

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 8 potx

... weaknesses in ac-counting for certain costs. 168 ABC AIRWAYS: IMPLEMENTATION LANDS MILLIONS IN PROCESS11_ 461 1.qxp 1/23/ 06 12: 56 PM Page 168 17513OBOK FOOD COMPANY: RIGHT INGREDIENTS COOK UP SAVINGSYou ... BlocherThis case explains the role of ABC/M in process improvement in thePower 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. Incorporating its...
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CASE STUDIES IN PERFORMANCE MANAGEMENT phần 9 potx

CASE STUDIES IN PERFORMANCE MANAGEMENT phần 9 potx

... Maintain relevant and stringent certification content.2 06 RESOURCES 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 2 06 205RESOURCESArkonas. 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 210To understand how people influence organizational performance, businessleaders ... Advanced Management International (CAM-3) 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 213 16_ ft_ 461 1.qxp 1/23/ 06 1:00 PM Page 204Managing Customer LTV During this period, Microcell conducted some change management...
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