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Activity-Based Information Systems, w. CD-ROM: An Executive's Guide to Implementation - Hardcover

Nair, Mohan

 
9780471324317: Activity-Based Information Systems, w. CD-ROM: An Executive's Guide to Implementation

Inhaltsangabe

Auslastungsorientierte Kostenrechnung (Activity-Based Costing - ABC) und Geschäftsprozeßmanagement (Activity-Based Management - ABM) liefern exakt die Kerndaten, die Betriebsleiter benötigen. Um jedoch die ABC-Technik effektiv einsetzen zu können, muß das Unternehmen über ein hochqualifiziertes ABC-Informationssystem verfügen. Dieses System wird nicht auf der traditionellen Kostenrechnungsmethode basieren, sondern auf einem auslastungsorientierten Ansatz. Mit dieser Technik ist es möglich, Auskünfte über Unternehmen zu erhalten und zu pflegen. Dieses Buch ist ein idealer Leitfaden für die Implementierung eines auslastungsorientierten Systems. Es ist verständlich und ohne Fachjargon geschrieben und enthält zahlreiche Implementierungsbeispiele aus der Praxis.

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Über die Autorin bzw. den Autor

MOHAN NAIR is President and Chief Operating Officer of ABC Technologies in Beaverton, Oregon. He has taught in the field of activity--based information systems as an adjunct professor since 1993 at the J. L. Kellogg School of Management, and has advised several executives in the Global 100 on the implementation of activity--based costing systems.

Aus dem Klappentext

Even the latest high-speed technology and desktop applications now routinely used by corporations around the world, the most essential business information that operating managers and CFOs can use today, is still unreachable. It doesn't have to be. The field of activity-based cost management (ABC/M) is not simply a cost exercise for technical savvy cost managers; it is a process which can be utilized by nearly any type of business. Implementing an ABC/M project involves focusing on the management of activities as a means to improve the value received by customers, and the subsequent profit achieved by providing this value to customers on a continual basis.

The information obtained from ABC and activity-based management (ABM) is quickly becoming vital for operating managers who rely on a high-quality ABC information system to meet their demands. Now, the president of Oregon's ABC Technologies, author Mohan Nair, meets those demands with Activity-Based Information Systems. Providing a framework for implementing activity-based information systems (ABIS), Mr. Nair, using nontechnical language, examines the strategies for technology evaluation and design, their organizational and financial implications, and technology's limitations. Executives will appreciate the successful implementation strategies contained in this book - strategies that are not focused on avoiding pitfalls, but utilized to create the conditions for success.

With proven insights backed by experience, not doctrines, Mr. Nair explains how moat implementations have generally focused on the process and people views of an ABC/M endeavor - yet all three views, including a technological view, must be understood and coexist routinely in order to have a truly successful and continuos implementation of ABC/M. However, the book does not simply demonstrate ABC/M and ABIS concepts. Business managers and consultants alike will value Mohan Nair's perspectives on tome-based management, business process reengineering, thruput maximization, budget justification, strategic cost management, and profitability management, as well as how these initiatives relate to ABM.

In today's computer-enabled business world, it pays to have an in-depth knowledge of costing along with an appreciation for capitalizing on the use of systems and software. There is no simple "recipe" for overnight implementation; however, by following Mohan Nair's sevenfold steps to successful ABC/M implementation, your company can create the best conditions for success and meet the future head on with an activity-based information system that is operationally used, financially endorsed, and IT-maintained. BACK COVER:"Mohan has bought ABC/M and activity-based systems into focus. Activity-Based Information Systems acknowledges that it takes people, process, and technology leadership to make any change initiative successful, but this book tells you how." -John V. Harker, President and CEO, InFocus Systems Inc.

"Much has been written on ABC/M, but it is rare to find implementation secrets put together in such an approachable format." -Ashok Vadgama, Manager, Configuration Management and ABM Motorola

Whether you are looking to improve your business's bottom line or stream lining your company's financial decisions, Activity-Based Information Systems provides you with the know-how and expert information you need to get started on the road to success. This is the first book of its kind that examines the complex choices and opportunities available to corporation and individuals embarking on the ABC/M journey. Rather than focusing on the pitfalls of establishing this information system, Mohan Nair outlines - in plain English - the seven keys to establishing the proper conditions for a successful ABC/M implementation. In this unique and groundbreaking book, you'll also learn about:

* The history and framework behind activity-based information systems
* The three factors of technology, people, and processes used in implementation
* How to make the critical move from implementation start-up to education, and on through the production phases
* Four cases of actual implementation and the unique contribution which ABC/M makes in the pursuit of financially endorsed and IT-maintained operational information
* The proper checklist to have for basic evaluations of specific information systems

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