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Cover image for Arthur Andersen's global lessons in activity-based management
Title:
Arthur Andersen's global lessons in activity-based management
Publication Information:
New York : John Wiley, 1999
ISBN:
9780471362883

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30000005025055 HF5686 A77 1999 Open Access Book Advance Management
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Summary

Summary

Penetrating case studies from around the globe.

Arthur Andersen's Global Lessons in Activity-Based Management uses a wealth of case studies from around the world to illustrate how ABM is a global tool that works. Drawn from the experiences of fourteen different organizations in seven different countries, these studies illustrate how companies understand the work performed in their organizations and how this understanding can make any company more profitable. Each case study describes the conversion strategy selected by the implementation team, recounts the successes and challenges of the strategy, and explains how problems were avoided or overcome.

These case studies, written by actual members of the implementation teams involved, reveal how ABM was used to:
* Identify the cost of services and determine customer profitability in a Brazilian bank
* Improve profitability through better decision making at a Canadian service-distribution firm
* Turn a Portuguese telephone monopoly into a market competitor
* Help a French manufacturing firm boost its profitability
* Uncover new opportunities for improvement in a U.S. utility
* And much more

Loaded with important insights, practical tips, and a large portion of hard-won wisdom, this book is a must have for anyone who wants to use activity-based management to build a stronger, more profitable, more effective organization.


Author Notes

STEVE PLAYER, CPA, a partner and firm-wide director of cost management for Arthur Andersen, develops activity-based management systems, and provides leadership for industry and professional groups. His clients include the Covey Leadership Center, Hewlett-Packard, Texas Instruments, NordicTrack, American Express, Rhone-Poulenc Rorer, Chemical Leaman, and Tyson Foods. An author of three books, Steve serves on the board of directors and as treasurer for the Consortium for Advanced Manufacturing-International (CAM-I). In addition, Steve serves as a resource for publications, including Investor's Business Daily, Forbes, Business Finance Magazine, Financial World, Global Finance, and International Journal of Strategic Cost Management.

ROBERTO LACERDA, CPA, a partner and cost management coordinator for Arthur Andersen in Latin America, develops activity-based management systems and serves as the Latin American director for the products industry. His clients include Acesita, Cosipa, Multibrás, Johnson & Johnson, Gerdau Group, and Banco Real. He has also written many articles for various Brazilian business publications and is coauthor of the Brazilian edition of Arthur Andersen's Activity-Based Management: Lessons from the ABM Battlefield.


Table of Contents

Foundations and Trends in Activity-Based Management
Tools and Techniques for Implementing Activity-Based ManagementR. Holst and R. Savage
Best Practices in Activity-Based ManagementM. Kolb and J. Donnelly
Convergence of Enterprise Software on Activity-Based CostingS. Player and C. Marx
Developing Corporate Reporting SolutionsD. Sparacino, et al.
Global Case Studies
Identifying the Cost of Services and Determining Customer Profitability Using Activity-Based Management:J. de Araujo, et al.
Telecommunications-Facing the Challenges of Competition with Activity-Based CostingC. Rocha, et al.
Achieving Strategic and Operational Excellence with Activity-Based CostingR. Lacerda, et al.
Modeling for Answers with Activity-Based CostingM. Maisonneuve and S. Mercier
Improving Profitability Through Better Decision MakingA. Peretz and J. Anderlic
Utilizing Activity-Based Management for Shared Services2 ChargebacksM. Max and C. Cobble
Improving Profitability with Activity-Based ManagementI. Lacombe, et al.
Using Activity-Based Management to Support Performance Measures and Economic Value AddedF. Silva and G. Vega
Improving Profitability and Client Relations with Cost ManagementO. Meltzer and H. ter Meulen
Activity-Based Management Turns a Telephone Monopoly into a Market-Based CompetitorP. Salgado, et al.
Making the Right Decisions with Activity-Based ManagementM. Behrenwald and C. Cobble
Customer and Product ProfitabilityS. Smith and J. Castille
Strategic Use of Activity-Based Management to Determine Product ProfitabilityA. Marchus and J. Collins
Uncovering Opportunities to Improve the Business with Activity-Based Costing/ManagementJ. Collins, et al.
Summary
Appendix
Vignette
Glossary
Index
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