IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9781848160385_0015.html
   My bibliography  Save this book chapter

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
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9781848160385_0015
    Download Restriction: Ebook Access is available upon purchase.
    File URL: https://www.worldscientific.com/doi/abs/10.1142/9781848160385_0015
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9781848160385_0015. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.