Implementing Management Innovations : Lessons Learned From Activity Based Costing in the U.S. Automobile Industry / by Shannon W. Anderson, S. Mark Young.

Implementing Management Innovations: Lessons Learned from Activity Based Costing in the U.S. Automobile Industry is the result of a long-term study of the implementation of activity based costing (ABC) inside two of America's largest automobile companies. The research advances our theoretical a...

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Bibliographic Details
Online Access: Full Text (via Springer)
Main Author: Anderson, Shannon W.
Other Authors: Young, S. Mark
Format: eBook
Language:English
Published: Boston, MA : Springer US, 2001.
Subjects:
Table of Contents:
  • 1: Introduction and Overview
  • 1. Introduction
  • 2. Background for the Study
  • 3. Key Findings
  • Appendix 1: The Design of the Research Program
  • 2: What We Know (and Don't Know) about ABC Implementation
  • 1. The Genesis of Activity Based Costing
  • 2. What We Know About ABC Implementation
  • 3. What We Don't Know About ABC Implementation
  • 3: The Emergence of Corporate ABC Initiatives: Towards A Model of ABC Implementation
  • 1. Overview
  • 2. General Motors' Adoption of ABC
  • 3. General Motors' Deployment of ABC
  • 4. Chrysler's Adoption of ABC
  • 5. Chrysler's Deployment of ABC
  • 6. A Model of ABC Implementation
  • 4: Influences on, and Characteristics of, the ABC Development Teams
  • 1. Overview
  • 2. Becoming a Team Member
  • 3. Characteristics of ABC Development Teams
  • 4. Profiling the ABC Development Teams
  • 5. Managerial Implications for Team Design
  • 5: Factors Influencing the Performance of ABC Teams
  • 1. Overview
  • 2. The Model and Research Expectations
  • 3. Variable Measurement
  • 4. Results
  • 5. Summary
  • 6: Evaluating ABC Projects: Sponsors, Gatekeepers, Enablers, and Impediments
  • 1. Overview
  • 2. Determinants of ABC Project Outcomes
  • 3. Identification and Measurement of Variables
  • 4. Data Analysis
  • 5. Results
  • 6. Summary
  • 7: Goals of ABC Implementation and Means of Attainment
  • 1. Overview
  • 2. Research Question
  • 3. Goals for ABC Projects as the Basis for Evaluating Project Outcomes
  • 4. Summary
  • 8: What Have We Learned?
  • 9: Where are They Now? Reflections on the Past Five Years
  • 1. Overview
  • 2. General Motors Corporation: The Form and Substance of ABC in 2001
  • 3. Chrysler Group of Daimler-Chrysler AG: The Form and Substance of ABC in 2001
  • 4. Common Themes, Uncommon Challenges
  • Appendix 2: Survey of Activity Based Costing Implementation
  • Appendix 3: Management Survey of Activity Based Costing Implementation
  • References.