Activity-Based Management I. Benchmarking Consortium Study. 1996
John A. Miller (Subject Matter Expert)
Published in 1996, this 72 page Best Practice Study was conducted by the American Productivity and Quality Center (APQC). Over 50 companies sponsored the study. 16 Best Practice Partners were identified including Deere & Company, Boeing, General Motors (Delco Electronics), PCS Health Systems Inc, IBM (Endicott Panel), and First Tennessee Bank.
Activity-Based Management I. Benchmarking Consortium Study. 1996
Activity-Based Management II. Best Practices for Dramatic Improvement
John A. Miller (Subject Matter Expert)
Published in 1997, this 116 page Best Practice Study, again published by the APQC, was titled Best Practices for Dramatic Improvement and was sponsored by 25 companies including Case Corporation, Coca-Cola Goods, MetLife, Navistar, Allied Signal, Controller Magazine, and Nationwide Insurance. Best Practice Partners included Ralston Purina, Chrysler, Charles Schwab, Caterpillar, Cummins Engines, and First data.
Activity-Based Management II. Best Practices for Dramatic Improvement
Activity-based Management III. Best Practices for Strategic Implementation
John A. Miller (Subject Matter Expert)
Published in 1999, this 84 page Best Practice Study, again published by the APQC, was titled Best Practices for Strategic Improvement and included MetLife, United States Coast Guard, Applied Materials, Motorola, Owens & Minor, and Nestle.
Activity-based Management III. Best Practices for Strategic Implementation
Activity-Based Costing
Robert S. Kaplan – Harvard University
Many people attribute Activity Based Costing to Dr. Kaplan who was written many papers and articles on the subject. The 15 page paper makes the case for ABC in service companies and for Operational Control Systems.
Cost Management Opportunities
Lawrence S. Maisel
This 11 page document includes sections on Strategic Profit Analysis, Undertaking a Customer Based strategy, Simulating Process Improvements, Justifying Technology Investments, and Costing Operations Changes