A Case-Study of Operational Restructuring Using ABM

Kazuhito Miura, Norika Ikeda and Yoshio Matsushita
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Kazuhito Miura: Tohmatsu Consulting Co., Ltd., MS Shibaura Building, 13-23, Shibaura 4-chome, Minato-ku, Tokyo 108-0023, Japan
Norika Ikeda: Tohmatsu Consulting Co., Ltd., MS Shibaura Building, 13-23, Shibaura 4-chome, Minato-ku, Tokyo 108-0023, Japan
Yoshio Matsushita: Tohmatsu Consulting Co., Ltd., MS Shibaura Building, 13-23, Shibaura 4-chome, Minato-ku, Tokyo 108-0023, Japan

Chapter 15 in Japanese Cost Management, 2000, pp 335-362 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Application of ABM to Operational RestructuringThe relationship between business process innovation and ABMThe application of ABM to an operational restructuring projectOverviews of fundamental ABM analysisBreakdown of operations into activities and definition of activitiesCalculation of activity costActivity attribute analysisCost driver analysisCost Segment analysisCase of Business Process Innovation by Application of ABMBackground of client corporation and projectOrganisation of the projectABM research and analysisDefinition of solutions and analysis of effect-vs.-cost based on ABM analysisEstablishment of ordering centreConversion to “regular” itemsImplementation of solution plansAdequate set-up of organisational foundation to promote resolutionsEmpowerment across corporations enable plans to proceedSharing of plan directions and motivation of employeesCooperation across divisionsReviews of implementation plansABM development at solution implementation stageFeatures of ABM Concept and Remarks about ABM ResearchIdentification of issue domains and presentation of solution directionsBalance between multi-dimensional analysis and analysis workloadPrevalence of motivation and innovation at worksite and continuous advancement

Keywords: Strategic Cost Management; New Product Development; Manufacturing Activities; Marketing Strategy; Human Factors; Budgetary Control System (search for similar items in EconPapers)
Date: 2000
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