The closed loop: implementing activity-based planningand budgeting
Gespeichert in:
| Weitere Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Fort Worth
Bookman Publ.
2004
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| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XL, 331 S. graph. Darst. |
| ISBN: | 1594531668 |
Internformat
MARC
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| 020 | |a 1594531668 |9 1-5945-3166-8 | ||
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| 035 | |a (DE-599)BVBBV024603906 | ||
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| 041 | 0 | |a eng | |
| 049 | |a DE-83 | ||
| 245 | 1 | 0 | |a The closed loop |b implementing activity-based planningand budgeting |c Ed.: Stephen C. Hansen ... |
| 264 | 1 | |a Fort Worth |b Bookman Publ. |c 2004 | |
| 300 | |a XL, 331 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 700 | 1 | |a Hansen, Stephen C. |4 edt | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018577059&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-018577059 | ||
Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
Executive Summary ix
Foreword xvii
A Word from the Publisher xxi
Table of Contents xxv
Figures and Tables xxxv
PART 1: THE ACTIVITY-BASED PLANNING
AND BUDGETING CLOSED-LOOP
MODEL
Chapter 1: A New Approach 3
1.1 The Organizational Value of Budgeting and the
Budget Process 4
1.2 The Challenges Facing Traditional Budgeting
Practices 6
1.2.1 Issues with Preparing the Budget 8
1.2.2 Issues of Effectiveness and Efficiency ....10
1.2.3 Issues with People 12
1.3 The CAM-IABPB Closed-Loop Model 14
xxv
xxvi Table of Contents
1.4 The Issues Overcome and Not Overcome
with the Closed-Loop Model 17
1.5 The Necessary Knowledge Base 23
1.6 An Overview 26
Chapter 2: Details of the ABPB Closed-Loop
Model 31
2.1 An Overview 31
2.2 Stage 1: Achieving Operational Balance 35
2.2.1 Step 1: Set Quantitative Demands 35
2.2.2 Step 2: Determine Resource
Requirements 37
2.2.3 Step 3: Balance Resource
Requirements with Resource
Supply 38
2.3 Stage 2: Achieving Financial Balance 45
2.3.1 Step 4: Determine Resource Costs
and Derive Financial Results 46
2.3.2 Step 5: Add Non-Activity-Based Costs
to Obtain Total Financial Results 47
2.3.3 Step 6: Balance Financial Results
with Financial Targets 50
2.3.4 Step 7: Create a Formal Budget 54
2.4 An Additional Consideration: Excess
Capacity 55
Table of Contents xxvii
Chapter 3: An Application of the Closed-Loop
Model 57
3.1 Summary 57
3.2 Base Period, Operational and Financial
Balance 58
3.2.1 Operational Balance 59
3.2.2 Financial Balance 61
3.3 Next Period, Operational and Financial
Balance, Scenario 1 65
3.4 Next Period, Operational and Financial
Balance, Scenario 2 72
3.5 Multiple Activities for Multiple Products
and Services 82
3.6 The Hazard of Extrapolating Activity Costs 84
Chapter 4: Adapting the Closed-Loop Model to
Additional Settings 87
4.1 Government Cost-Recovery Agencies 87
4.2 Government Program Agencies 91
4.3 Shared Services Settings 97
PART 2: IMPLEMENTING THE ACTIVITY-
BASED PLANNING AND
BUDGETING PROCESS
Chapter 5: An Overview of Part 2 105
xxviii Table of Contents
Chapter 6: Initiating and Planning an ABPB
Project 115
6.1 Initiating an ABPB Project 117
6.1.1 Step 1: Understand the Strategy to
Support the Goals of the Organization...ll7
6.1.2 Step 2: Identify the Time and
Resources Required for the Effort 118
6.1.3 Step 3: Draft a Communication Plan 119
6.1.4 Step 4: Develop a Project Charter 121
6.1.5 Step 5: Enlist a Project Champion for
the Effort 121
6.2 Planning an ABPB Project 122
6.2.1 Step 6: Select an Appropriate Project
Pilot Site 122
6.2.2 Step 7: Develop the Project Plan,
Listing all Associated Milestones 125
6.2.3 Step 8: Quantify Risks and Develop
Risk Mitigation Plans 126
6.2.4 Step 9: Identify the Required Data
Sources 127
6.2.5 Step 10: Develop a Project Evaluation
Plan 128
Chapter 7: Developing the Initial Closed-Loop
Model 131
7.1 Designating the Organization s Planning
Period 131
7.2 Understanding the Building Blocks of the
Closed-Loop Model 132
Table of Contents xxix
7.2.1 Demands for Products and Services ....134
7.2.1.1 Demand Volumes 134
7.2.1.2 Forecasting Demand 136
7.2.2 Activities Consumed by Demand 137
7.2.3 Resources Consumed by Activities 139
7.2.4 Differentiating Between Activities
and Services 140
7.3 Modeling at the Right Level of Detail 141
7.4 Connecting the Building Blocks -
Consumption Rates, Drivers, and Metrics 142
7.4.1 Determining Activity Drivers,
Resource Drivers, and Consumption
Rates 142
7.4.2 Determining Consumption
Measures 145
7.5 Estimating Consumption Rates and Drivers 146
7.5.1 Collecting Historical Data and
Performing Regression Analysis 146
7.5.2 Finding Relationships using
Analogous Data 148
7.5.3 Using Expert Knowledge 149
7.5.4 Combining Methods 150
7.6 Defining Resource Capacities 151
7.6.1 Understanding Fixed and Variable
Resources 151
7.6.2 Understanding the Costs and
Implications of Unused Capacity 154
7.7 Identifying Internal Increases to Demand 154
7.8 Summary 156
xxx Table of Contents
Chapter 8: Using the Closed-Loop Model to
Manage the Business 157
8.1 Lever 1 - Demand Quantities 165
8.2 Lever 2 - Consumption Rates 169
8.3 Lever 3 - Resource Capacity 173
8.4 Lever 4 - Resource Unit Costs 181
8.5 Lever 5 - Product/Service Pricing 184
8.6 Management Responsibility and
Viewpoints 187
Chapter 9: The ABPB Process: Sustaining the
Closed-Loop Model 191
9.1 The Supporting Elements of the ABPB
Process 192
9.1.1 Review the Business Strategy 194
9.1.2 Update the Responsibilities and the
Performance Measurement System 195
9.1.3 Update the Demand Forecast and
Forecasting Process 196
9.1.4 Update the Activity and Resource
Relationships 196
9.1.5 Run the Closed-Loop Model 197
9.1.6 Integrate the Results into the
Formal Budget 197
9.1.7 Execute the Plans and Assess
Results 197
9.2 Change Management 199
Table of Contents xxxi
9.2.1 Transitioning from Project
Management to Managing the
ABPB Process 200
9.2.1.1 Forming the ABPB Process
Team 200
9.2.1.2 Documenting the ABPB
Process 202
9.2.1.3 Providing Effective
Training 202
9.2.2 Developing a Process that is not
Intrusive 203
9.2.3 Managing Applicable Knowledge 204
9.2.4 Maintaining the Visibility of the
ABPB Process 205
Chapter 10: A Deeper Examination of the
Building Blocks 209
10.1 Defining and Forecasting Demand 209
10.1.1 Determining the Volume of
Demand 209
10.1.2 Applying and Using Revenue
Forecasts 214
10.1.3 The Role of Volume and Revenue
Forecasting Tools and Techniques 217
10.1.4 Transfer Prices 220
10.2 Measuring Consumption Rates 222
10.2.1 Estimating Fixed Consumption
Rates 222
10.2.2 Managing Variability in
Consumption Rates 224
xxxii Table of Contents
10.3 Understanding Complex Activity
Interactions 225
10.3.1 Successfully Cascading Demands
and Activities 237
10.4 Understanding the Relationship Between the
Closed-Loop Model s Financial Results and
Cash Flows 251
Chapter 11: The Architecture of an ABPB
System 253
11.1 Data Sources 254
11.1.1 Existing Enterprise and/or Legacy
Systems 257
11.1.2 Activity-Based Costing Models 258
11.1.3 Interviews 258
11.1.4 Surveys 259
11.1.5 Sampling 259
11.1.6 Time Studies 260
11.1.7 The Optimal Level of Detail 260
11.2 The Activity-Based Data Store 261
11.3 Reporting and Analysis 262
11.4 The ABPB Data Management System 263
Table of Contents xxxiii
PART 3: DERIVING VALUE FROM THE
ACTIVITY-BASED PLANNING AND
BUDGETING PROCESS
Chapter 12: Integrating the ABPB Process with the
Traditional Budgeting Process 269
12.1 An Overview of Part 3 269
12.2 Traditional Budgeting Processes 270
12.3 The Necessity of Co-existence 271
12.4 Transition and Expansion 272
12.5 The Final, Formal Budget 276
12.6 Cash Flow 277
12.7 Summary 277
Chapter 13: Integrating the ABPB Process with
Other Strategic Management
Initiatives 279
13.1 Balanced Scorecard 282
13.2 Performance Measurement and
Benchmarking 284
13.3 Asset and Capacity Management 286
13.4 Continuous Process Improvement
(including Six Sigma) 287
13.5 Risk Management 288
13.6 Reward for Performance 289
Chapter 14: Summary and Conclusions 291
14.1 Benefits of the ABPB Process 293
xxxiv Table of Contents
14.1.1 Benefits to the Planning and
Budgeting Process 293
14.1.2 Benefits to Other Management
Processes 297
14.2 Our Underlying Philosophy and the Path
Forward 298
A Glossary of Terms 305
Bibliography 317
Index 329
FIGURES AND TABLES
Executive Summary
Figure 1 Overview of the CAM-I ABPB Closed-Loop
Model xii
Figure 2 The CAM-I ABPB Closed-Loop Model xiii
Chapter 1
Figure 1.1 The CAM-I ABPB Closed-Loop Model 15
Table 1.2 The Challenges Overcome and Not
Overcome by the Closed-Loop Model 19
Figure 1.3 The Evolution of Activity-Based Planning
and Budgeting 24
Figure 1.4 The CAM-I ABPB Process 29
Chapter 2
Figure 2.1 Overview of the CAM-I ABPB Closed-
Loop Model 32
Figure 2.2 The CAM-I ABPB Closed-Loop Model 34
Figure 2.3 Setting Quantitative Demands 36
Figure 2.4 Determining Resource Requirements 39
Figure 2.5 Obtaining Operational Balance 44
Figure 2.6 Determining Resource Costs and
Calculating Financial Results 48
Figure 2.7 Adding Non-Activity-Based Costs to
Generate the Total Financial Plan 49
Figure 2.8 Achieving Financial and Operational
Balance 51
Figure 2.9 Creating the Formal Budget 55
xxxv
xxxvi Figures and Tables
Chapter 3
Figure 3.1 Establishing Operational Balance: Base
Year 60
Figure 3.2 Obtaining Financial Balance: Base Year 62
Figure 3.3 Generating Resource Requirements: Next
Year - Budget Scenario 1, Increase
Demand 66
Figure 3.4 Achieving Operational Balance: Next Year
- Budget Scenario 1, Increase Demand 67
Figure 3.5 Seeking Financial Balance: Next Year -
Budget Scenario 1, Increase Demand 69
Figure 3.6 Achieving Financial and Operational
Balance: Next Year - Budget Scenario 2 73
Figure 3.7 The Effect of a Changed Consumption
Rate: Next Year - Budget Scenario 2 77
Figure 3.8 The Addition of Buffer Capacity: Next
Year - Budget Scenario 2 79
Figure 3.9 Achieving Financial and Operational
Balance: Next Year - Budget Scenario 2 80
Figure 3.10 Extension of the Closed-Loop Model to
Two Activities and Two Services 83
Chapter 4
Figure 4.1 The Closed-Loop Model for Government
Cost-Recovery Agencies 89
Figure 4.2 The Closed-Loop Model for Government
Program Agencies 94
Figure 4.3 The Closed-Loop Model for Shared
Services 99
Figures and Tables xxxvii
Chapter 5
Figure 5.1 The ABPB Implementation Program 107
Figure 5.2 Managing an ABPB Implementation
Project 110
Chapter 7
Figure 7.1 The ABPB Closed-Loop Model 135
Chapter 8
Figure 8.1 The Five Levers of the CAM-I ABPB
Closed-Loop Model 160
Figure 8.2 The Approved Plan from the Call
Center Example, Base Year 163
Figure 8.3 The Combined Effect of Changing All
Five Levers 164
Figure 8.4 Impact of Actual Demand 167
Figure 8.5 Incremental Impact of Actual
Consumption Rates 170
Figure 8.6 Incremental Impact of Actual Resource
Capacity 175
Table 8.7 The CAM-I Capacity Model 178
Table 8.8 The CAM-I Capacity Model - Time
Template for Human Resources 179
Table 8.9 The CAM-I Capacity Model - Economic
Template for Human Resources 180
Figure 8.10 Incremental Impact of Actual Resource
Cost 183
Figure 8.11 Incremental Impact of Actual Service
Prices 185
xxxviii Figures and Tables
Table 8.12 Impact of Progressively Adding in Actual
Performance for Each Lever 188
Chapter 9
Figure 9.1 The CAM-IABPB Process 193
Chapter 10
Figure 10.1 Unique Elements of Demand 212
Figure 10.2 Granularity of Demand Knowledge 214
Figure 10.3 Traditional Budget Walls 226
Figure 10.4 Cascading Demands from Consumer to
Supplier Closed-Loop Models 229
Figure 10.5 Feedback Through Networked Closed-Loop
Models 230
Figure 10.6 Airline Example II: Calculating Upper
Level Resource Requirements for Aircraft
Maintenance 232
Figure 10.7 Airline Example II: Obtaining Financial
Balance 234
Figure 10.8 Airline Example II: Short-Circuiting the
Operational Loop 236
Figure 10.9 Airline Example III: Step 1, Cascading
Aggregate Demand to the Lower Level 240
Figure 10.10 Airline Example III: Steps 2 and 3, Breaking
Down Demand and Generating Detailed
Activity Requirements at the Lower Level....241
Figure 10.11 Airline Example III: Step 4, Determining
Resource Requirement, 2-Engine Aircraft
Inspections 244
Figures and Tables xxxix
Figure 10.12 Airline Example III: Step 4, Determining
Resource Requirement, 4-Engine Aircraft
Inspections 245
Figure 10.13 Airline Example III: Step 6, Updated
Aggregate Demand, Determine Updated
Resource Requirement, 2-Engine Aircraft
Inspections 248
Figure 10.14 Airline Example III: Step 6, Updated
Aggregate Demand, Determine Updated
Resource Requirement, 4-Engine Aircraft
Inspections 249
Chapter 11
Figure 11.1 The ABPB System Architecture 255
Figure 11.2 Typical Sources of Data for a Closed-Loop
Model 257
Figure 11.3 The Optimal Level of Detail in the ABPB
System 261
Chapter 12
Figure 12.1 Traditional Budgeting 270
Figure 12.2 The ABPB Implementation Program 274
Figure 12.3 The Spread of the ABPB Process 275
Figure 12.4 Creating the Formal Budget 276
Chapter 13
Figure 13.1 Integrating Strategic Management
Processes 280
xl Figures and Tables
Chapter 14
Figure 14.1 The CAM-IABPB Closed-Loop Model 300
Figure 14.2 The CAM-I ABPB Process 302
Figure 14.3 The Shift in the Relative Effort From
Budgeting Toward Planning 304
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| spelling | The closed loop implementing activity-based planningand budgeting Ed.: Stephen C. Hansen ... Fort Worth Bookman Publ. 2004 XL, 331 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Hansen, Stephen C. edt HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018577059&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The closed loop implementing activity-based planningand budgeting |
| title | The closed loop implementing activity-based planningand budgeting |
| title_auth | The closed loop implementing activity-based planningand budgeting |
| title_exact_search | The closed loop implementing activity-based planningand budgeting |
| title_full | The closed loop implementing activity-based planningand budgeting Ed.: Stephen C. Hansen ... |
| title_fullStr | The closed loop implementing activity-based planningand budgeting Ed.: Stephen C. Hansen ... |
| title_full_unstemmed | The closed loop implementing activity-based planningand budgeting Ed.: Stephen C. Hansen ... |
| title_short | The closed loop |
| title_sort | the closed loop implementing activity based planningand budgeting |
| title_sub | implementing activity-based planningand budgeting |
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