Driving value using activity-based budgeting:
"In today's highly pressurized business environment, creating value is the number one priority for organizations. The key to achieving this is having a budget and accounting system that supports long-term goals. More and more organizations are now turning to activity-based budgeting (ABB),...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York [u.a.]
Wiley
1999
|
| Series: | Wiley cost management series
|
| Subjects: | |
| Online Access: | Publisher description Table of Contents Inhaltsverzeichnis |
| Summary: | "In today's highly pressurized business environment, creating value is the number one priority for organizations. The key to achieving this is having a budget and accounting system that supports long-term goals. More and more organizations are now turning to activity-based budgeting (ABB), an innovative approach that can help organizations become more competitive by linking the budgeting process to organization strategy. Explaining the importance of budgeting by activities rather than by cost elements, this resource is a practical how-to that covers the essentials of Driving Value Using Activity-Based Budgeting."--BOOK JACKET. |
| Physical Description: | XII, 276 S. Ill. |
| ISBN: | 0471086312 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804127055078490112 |
|---|---|
| adam_text | PART 1 OVERVIEW
1 Driving Value: The Objective of Budgeting
and Feature Costing 3
Creating Value Is the Coal 3
How Is Value Created? 4
Why Companies Are Emphasizing Value Creation 7
Traditional Planning and Budgeting Often Leads
to Destruction of Value 8
New Approaches to Budgeting and Planning
That Create Value 10
Benefits of Using ABB with Feature Costing 12
2 Companies Migrating from Traditional Budgeting
to Activity Based Budgeting and Feature Costing 14
Traditional Budgeting: Why It Fails Most Organizations 14
What Is Traditional Budgeting? 14
Pitfalls of Traditional Budgeting 16
The Advantage of Using ABB and Feature Costing
to Drive Value 27
Change in Philosophy to Used and Unused Capacity
Is Required to Create Value 28
Organizations Must Define the Practical and
Excess Capacities 29
Value Depends on Supply Chain Synchronization 30
Excellence Requires Customer Feedback 34
Mistakes Are for Learning, Not for Blaming 34
Focusing on Features 34
Applying These Principles to ABB 35
vi CONTENTS
3 Linking Strategy and the Budgeting Process 36
Aligning Organizational Strategy 36
Defining Organizational Goals and Strategies 36
Translating Customer Requirements to Targets 38
Set Realistic Goals before Determining an Organizational Strategy 39
Defining Planning Guidelines 42
Ways of Setting Business Process Targets 44
Summary 45
PART 2 ACTIVITY BASED BUDGETING PRINCIPLES
4 Translating Strategy into a Process and Activity Framework 49
Defining Activities 49
Outputs and Output Measures 51
Resources 52
Cost Traceability 52
Business Process Overview 53
Linking Strategy to Activities 57
Assessing Current Performance 59
Defining Performance Measures 59
Performance Measures Must Be Forward Looking
and Tied to Value Creation 60
Determining Business Process and Activity Measures 60
Summary 64
5 Forecasting Revenue, Volume, and Workload 65
Introduction 65
Considerations of Forecasting Revenue and Volume 66
Customer Demographics and Needs 66
Customer Product Concepts 67
Multiyear Profit and Cost Targets 68
Feature Costing: Determining Cost and Profit Targets 69
Customer Requirements Drive Sales Price and Volume Targets 70
Determining Workload 71
Forecasting Product and Service Direct Activities 72
Exploding a Bill of Activities 72
Determining Workload for Support Related Activities 74
Determining Workload for Special Projects 74
Forecasting Workload (Output Volume) 74
Using Ongoing Activity Analysis to Forecast Workload 77
CONTENTS vii
6 Capacity Management 78
Capacity Defined 78
Managing Capacity 80
Capacity Management Methodology 81
Managing Excess Capacity 85
Summary 86
7 Feature Costing: An Overlay to Activity Based Budgeting 87
Introduction 87
Process Structure and Workload Volume Lock in a Cost Structure 89
Cost Variation Is a Direct Consequence of Process Variation 90
Process Variation Originates from Three Sources 93
Feature Product Costing Model 96
Summary 99
PART 3 METHODOLOGY
8 Creating an Activity Budget with Features 103
Business Process and Activity Hierarchy: Units of Work Defined 103
Why Activities? 106
Business Processes and Activities Help Focus
Organizational Strategy 107
Creating an Activity Budget for Your Department: An Example 109
Creating a Product or Service Costing Business Process Budget 134
Summary 136
9 Reviewing and Finalizing the Budget 140
Plan and Create a Business Process Budget First 141
Budget Review Panels 143
Compare Budgeted Performance to Targets 147
Finalize Activity and Business Process Cost and
Performance Targets 150
Cost Budgeted Activities and Business Processes 150
Use Business Process Reporting to Finalize the Budget 151
10 Using the Information 152
Activity Analysis Is the Basis for Continuous Improvement 152
What Are Non Value Added Costs? 152
viii CONTENTS
How Can Activity Analysis Help Reduce Waste and Spur
Continuous Department Improvements? 153
Continuously Improving Activities: A Five Step Process 154
Continuous Improvement Can Help Any Business Process
or Activity 160
Six Methods for Improving Activities and Output 163
11 Gap Analysis and Planning Guidelines 166
Introduction 166
Getting Started 166
Performing Market Targeting 170
Setting Activity Planning Guidelines 171
12 Performance Reporting and Analysis 173
What Are Performance Reports? 173
An Activity Performance Report Showing Earned Value 176
Finding the Best Practice Is Key to Performance Reporting 178
Instituting Process Controls 181
Computer Systems 183
Summary 183
13 Organization Wide Improvements 184
Importance of Re engineering 184
Four Phases for Implementation 185
14 Let s Get Started 197
Enterprise Wide Implementation 197
Departmental or Work Group Implementations 200
Appendix A Target Setting Techniques 201
Appendix B Company Examples 235
Appendix C Reports 245
Notes 261
Glossary 263
Index 271
|
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| dewey-full | 658.15/4 658.15/421 |
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| dewey-ones | 658 - General management |
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| dewey-search | 658.15/4 658.15/4 21 |
| dewey-sort | 3658.15 14 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV012418507 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:27:15Z |
| institution | BVB |
| isbn | 0471086312 |
| language | English |
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| physical | XII, 276 S. Ill. |
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| spelling | Brimson, James A. Verfasser aut Driving value using activity-based budgeting James A. Brimson ; John Antos New York [u.a.] Wiley 1999 XII, 276 S. Ill. txt rdacontent n rdamedia nc rdacarrier Wiley cost management series "In today's highly pressurized business environment, creating value is the number one priority for organizations. The key to achieving this is having a budget and accounting system that supports long-term goals. More and more organizations are now turning to activity-based budgeting (ABB), an innovative approach that can help organizations become more competitive by linking the budgeting process to organization strategy. Explaining the importance of budgeting by activities rather than by cost elements, this resource is a practical how-to that covers the essentials of Driving Value Using Activity-Based Budgeting."--BOOK JACKET. Budgettering gtt Comptabilité analytique Comptabilité de gestion Comptabilité par activités Kostprijsberekening gtt Activity-based costing Managerial accounting Cost accounting Prozesskostenrechnung (DE-588)4273840-4 gnd rswk-swf Prozesskostenrechnung (DE-588)4273840-4 s DE-604 Antos, John Verfasser aut http://www.loc.gov/catdir/description/wiley034/98028231.html Publisher description http://www.loc.gov/catdir/toc/onix05/98028231.html Table of Contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008426203&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Brimson, James A. Antos, John Driving value using activity-based budgeting Budgettering gtt Comptabilité analytique Comptabilité de gestion Comptabilité par activités Kostprijsberekening gtt Activity-based costing Managerial accounting Cost accounting Prozesskostenrechnung (DE-588)4273840-4 gnd |
| subject_GND | (DE-588)4273840-4 |
| title | Driving value using activity-based budgeting |
| title_auth | Driving value using activity-based budgeting |
| title_exact_search | Driving value using activity-based budgeting |
| title_full | Driving value using activity-based budgeting James A. Brimson ; John Antos |
| title_fullStr | Driving value using activity-based budgeting James A. Brimson ; John Antos |
| title_full_unstemmed | Driving value using activity-based budgeting James A. Brimson ; John Antos |
| title_short | Driving value using activity-based budgeting |
| title_sort | driving value using activity based budgeting |
| topic | Budgettering gtt Comptabilité analytique Comptabilité de gestion Comptabilité par activités Kostprijsberekening gtt Activity-based costing Managerial accounting Cost accounting Prozesskostenrechnung (DE-588)4273840-4 gnd |
| topic_facet | Budgettering Comptabilité analytique Comptabilité de gestion Comptabilité par activités Kostprijsberekening Activity-based costing Managerial accounting Cost accounting Prozesskostenrechnung |
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