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Activity-Based Management for Financial Institutions: Driving Bottom Line Results

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Activity-Based Management for Financial Institutions: Driving Bottom Line Results

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作 者:Gary Cokins

出 版 社:

出版时间:2010年3月8日

I S B N:9780470562222

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内容简介

作者简介

Brent Bahnub is Senior Vice President and Director of Business Intelligence with First Niagara Bank. He has fifteen years of costing, process improvement, and performance management experience. He designed and implemented several activity-based costing and chargeback systems for multibillion-dollar clients, driving millions of dollars to the bottom line. Over his eight years in external consulting, he has worked at several Fortune 500 financial institutions, implementing activity-based costing, process improvements, and performance management projects. He began his career as a development engineer at IBM, where he coauthored four patents.

作者简介

目录

Foreword. Preface. About the Website. Acknowledgments. Chapter 1 What Is ABC and ABM? What Is ABC? What Is ABM? Chapter 2 Costing, Chargeback, and Pricing. Define Your Objectives. Costing: Absorption Choices. Costing: Driving Costs from Support Areas. Chargeback. Rates. Bank Branch Profitability. Pricing. Chapter 3 Implementing ABC. ABC Implementation Guiding Principles. Model Rules, Assumptions, and Design Documents. Driver Decisions. Attribute Decisions. Level of Detail Decisions. Tools. Activity and Driver Dictionaries. Putting It All Together: An ABC Example. Chapter 4 Implementing ABM. Structuring the Organization and Process for Success. Differences of ABM and ABC Staffing. Driving Results. Additional Considerations for Financial Services. Chapter 5 ABC/M in Shared Services. Starting ABC/M with Shared Services. Expected Dialog for Planning. Integrating the IT Model. Driving Value within Shared Services: IS Examples. Chapter 6 Managing Organizational Change. Importance of Organizational Change Management. Organizational Readiness and Overcoming Resistance. Your Role as Change Agent. Chapter 7 Avoiding the Pitfalls: Lessons Learned. ABC Lessons Learned. ABM Lessons Learned. Chapter 8 Beyond ABC/M. Portable Skills. Adjacent Careers. In Conclusion. Appendix: ABC Model and Cost Object Reporting Rules and Assumptions. Modeling Rules and Assumptions. Cost Object Reporting Rules and Assumptions. Index.

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