Titlebook: Implementing Management Innovations; Lessons Learned From Shannon W. Anderson,S. Mark Young Book 2001 Springer Science+Business Media New Y

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Influences on, and Characteristics of, The ABC Development Teams,als, and approach for which they hold themselves mutually accountable.” Teams are considered effective organizing units because of the flexibility they offer. Unlike large organizations, teams can be assembled quickly and can focus on performing specific tasks. Once tasks are completed, team members

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Goals of ABC Implementation and Means of Attainment,r composite evaluation scales; however, a limitation of this approach is that it does not permit exploration of multi-dimensional aspects of system effectiveness. One objective of this research is to provide evidence on the criteria that managers use in evaluating ABC systems and to investigate the

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What Have We Learned?,discussed in Chapter 4, General Motors and Chrysler’s adoption and deployment of ABC, was the result of a felt need for change; however, both organizations experienced many twists and turns as they wrestled with the issues of implementation. The experiences of these firms document our central conten

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Book 2001of the implementation of activity basedcosting (ABC) inside two of America‘s largest automobile companies.The research advances our theoretical and practical understanding ofthe implementation of management innovations by tracing the evolutionof ABC from the corporate level down to its eventual roll

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,What We Know (and Don’t Know) about ABC Implementation,nsibility (e.g., profit centers, cost centers, or investment centers) and from that entity to the products or services that it produces. The latter allocation of overhead costs to products is typically accomplished by prorating overhead costs on the basis of direct labor hours, material costs, or another measure of unit variable costs.

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Influences on, and Characteristics of, The ABC Development Teams,epetitive tasks, to those that are self-managed and involved with high level decision responsibility. According to a survey done by Lawler, Mohrman and Ledford (1995) teams have proliferated to such an extent that 68% of the Fortune 1000 firms use self-managed teams as a work unit.

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