Đang chuẩn bị liên kết để tải về tài liệu:
CASE STUDIES IN PERFORMANCE MANAGEMENT phần 6

"Biến đổi văn hóa doanh nghiệp thành một trong những trách nhiệm cá nhân" là một mục tiêu tuyệt vời. Logic của sản phẩm số là mất tích từ ví dụ SuperDraft, như là một kho lưu trữ mã số vòng đời sản phẩm và phương pháp tiếp cận một phép cập nhật và thay đổi. Phạm vi dự án khoảng 18.000 khách hàng, | 106 STANDARD LOAN INTEREST IN ACTIVITY-BASED COSTING RATES HIGH Model Report Hard copy Reports to 4 Data ETL to report Writer Servicing Centers data source No capability to produce year-to-date reports Exhibit 6.5 Old Reporting Process The final reporting enhancements see Exhibit 6.6 enable the ability to distribute electronic reports to the data consumers and give users access the report data via the Internet. EXPERT WRAP-UP John Antos What made this implementation sustaining Other companies have spent millions of dollars on an ABC system only to scrap it. What caused their failures The introduction to this chapter mentioned some things this organization did to make the implementation a success. Here we list some of the things it did after the implementation. The marketing person used the ABC information to making marketing decisions. He knew this information was far more accurate and useful than the old way of doing things. He realized that the ABC information is not totally accurate but it is much better than traditional costing. The president took the ABC numbers to his monthly review meetings. He did not require his managers to review the ABC information but he did ask questions that would have been hard to answer unless the ABC information for that location was reviewed. STANDARD LOAN INTEREST IN ACTIVITY-BASED COSTING RATES HIGH 107 via web-enabled client Exhibit 6.6 Enhanced Reporting ABC reporting transitioned from monthly to quarterly. This was a better balance of value for the time invested in collecting the data. Managers now had more time to improve the numbers rather than spending each month collecting the data. When the organization went private it consolidated call centers from eight to four. The ABC numbers were used to show which call centers were the most productive and least costly to operate. These more productive call centers were chosen to remain open. When deciding where to move the activities from the closed call centers the ABC data were .