... 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...
... 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...
... 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...
... LubeOil
LUBEOIL: SHAPING BUSINESS TODAY AND IN THE FUTURE 27
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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...
... 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...
... 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...
... 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...
... 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
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and can be used in evaluating its success in setting and pursuing strategic goals.
(See Acti...
... 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...