Activity-Based Management

Activity-Based Management (Geschäftsprozeßmanagement) ist eine Strategie, die sich gegenwärtig in der Geschäftswelt etabliert. Durch die Einführung des Geschäftsprozeßmanagement haben viele Unternehmen Fehlinformationen und Fehlinvestitionen minimieren bzw. vermeiden können. Mit Hilfe dieser Strategie sind die Zeiten des Mißmanagement endgültig vorbei. Unterstützt durch umfangreiche Fallstudien mit positiven und negativen Beispielen bei der Implementierung, werden umfassende Strategien und praktische Tips für die Einführung des Geschäftsprozeßmanagement gegeben, plus Hinweise zu 30 möglichen Gefahrenquellen, die es bei der Umsetzung zu vermeiden gilt. (09/98)

Foreword xi
Preface xiii
Acknowledgments xv
PART ONE 30 Pitfalls of ABM and How to Overcome Them
1 Getting Off to the Right Start: Pitfalls No. 1 to 10 3
Steve Player and David Keys
2 Developing the Pilot: Pitfalls No. 11 to 20 26
Steve Player and David Keys
3 Moving from Pilot to Mainstream: Pitfalls No. 21 to 30 52
Steve Player and David Keys
PART TWO Case Studies
4 Distribution: Knowing What It Takes-and What It Costs 73
Hewlett-Packard-North American Distribution Organization, Santa Clara, California
Steve Player, Cathie Wier, and Craig R. Collins
5 A Process Manufacturing Company's Prescription for Profitability 83
Hoffmann-La Roche, Inc. , Nutley, New Jersey
Robert G. Cummiskey and Chuck Marx
6 Using Storyboarding to Develop an ABM System 90
Johnson & Johnson Medical, Inc. , Arlington, Texas
Mark A. Moelling
7 Using ABM to Support Reengineering 96
Pennzoil Exploration & Production Company, Houston, Texas
Craig R. Collins and Angela A. Minas
8 Continuous Implementation Yields Deeper Results 104
Current, Inc. , Colorado Springs, Colorado
Robert C. Thames and Joseph W. Bagan
9 Multiple Project Roll-Out Creates Leverage 111
The Marmon Group, Chicago, Illinois
John F. Vale and Chuck Marx
10 Using ABC for Process Analysis, Customer Profitability, and Manufacturing Flexibility 120
Bliss & Laughlin Industries, Inc. , Harvey, Illinois
Chuck Marx with Jason Balogh
11 Using ABC to Increase Revenues 130
TTI Inc. , Fort Worth, Texas
Steve Player and Michael B. Kramer
12 Using ABC for Shared Services, Charge-Outs, Activity-Based Budgeting, and Benchmarking 138
American Express Travel-Related Services, New York, New York
David M. Aldea and David E. Bullinger
13 Using ABM to Understand Telecommunications Maintenance and Provisioning Processes 146
Telecommunications Corporation
Richard Storey and Ellen Fitzpatrick
14 Advanced Use of ABM: Using ABC for Target Costing, Activity-Based Budgeting, and Benchmarking 152
AT&T Paradyne Corporation, Largo, Florida
Jay Collins
15 Increasing Customer and Stakeholder Satisfaction, and Supporting Benchmarking and Performance Measurement with ABM 159
AT&T Business Communication Services, Manassas, Virginia
Terrence B. Hobdy
PART THREE Future Weapons: The New Wave of Lessons
16 Customer Profitability Puzzle: Seven Steps to Profitability Planning 171
Joe Donnelly and Chuck Marx
Vignette: Columbia Pipe & Supply
Karen Schreiber
17 Using Activity-Based Management to Grow Revenues Profitably 182
James W. Gibson and Max Locke
Vignette: Boise Cascade Office Products
Steve Player
18 Elements of a Performance Management System 193
Craig R. Collins and Marieta Gundova
Vignette: Implementing Performance Management in an Information Technology Department
Mark T. Miller
19 Target Costing: Profit Planning for New Product Development 208
Randolf Holst and Joseph P. Donnelly
Caterpillar
John Dutton with Reid Dalton and Joe McNeely
20 Reporting ABC Information: Asking the Right Questions Gets You to the Right Answers 228
Cathie Wier and Billie Gayle Lewis
21 What the Future Holds 240
Steve Player
APPENDICES
A. Pitfalls Encountered (with Translations) When Launching an ABM System 245
B. Activity-Based Costing Criteria for Selecting Successful Pilot Sites 247
C. Stages of Cost and Performance Measurement Systems Development 251
Glossary 253
Index 261