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A Case-Study of Operational Restructuring Using ABM

In: Japanese Cost Management

Author

Listed:
  • 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)

Abstract

The 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

Suggested Citation

  • Kazuhito Miura & Norika Ikeda & Yoshio Matsushita, 2000. "A Case-Study of Operational Restructuring Using ABM," World Scientific Book Chapters, in: Japanese Cost Management, chapter 15, pages 335-362, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9781848160385_0015
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