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Implementing Management Innovations : Lessons Learned From Activity Based Costing in the U.S. Automobile Industry - Shannon Latkin Anderson

Implementing Management Innovations

Lessons Learned From Activity Based Costing in the U.S. Automobile Industry

Hardcover Published: 31st August 2001
ISBN: 9780792374374
Number Of Pages: 189

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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 and practical understanding of the implementation of management innovations by tracing the evolution of ABC from the corporate level down to its eventual rollout at the plants. Another distinguishing feature of the study is the blend of field research methods and hypothesis testing to determine the factors that led to implementation success for managers and ABC development teams. Many of the findings of the study have implications for the implementation of other types of management innovations.

List of Figures and Tablesp. xi
About the Authorsp. xiii
Prefacep. xv
Introduction and Overviewp. 1
Introductionp. 1
Background for the Studyp. 3
Key Findingsp. 6
The Design of the Research Programp. 9
Overviewp. 9
Field Research Proceduresp. 12
Data Analysisp. 17
What We Know (and Don't Know) about ABC Implementationp. 19
The Genesis of Activity Based Costingp. 19
What We Know About ABC Implementationp. 21
What We Don't Know About ABC Implementationp. 26
The Emergence of Corporate ABC Initiatives: Towards A Model of ABC Implementationp. 29
Overviewp. 29
General Motors' Adoption of ABCp. 30
General Motors' Deployment of ABCp. 41
Chrysler's Adoption of ABCp. 48
Chrysler's Deployment of ABCp. 56
A Model of ABC Implementationp. 60
Influences on, and Characteristics of, the ABC Development Teamsp. 71
Overviewp. 71
Becoming a Team Memberp. 72
Characteristics of ABC Development Teamsp. 73
Profiling the ABC Development Teamsp. 75
Managerial Implications for Team Designp. 83
Factors Influencing the Performance of ABC Teamsp. 87
Overviewp. 87
The Model and Research Expectationsp. 88
Variable Measurementp. 95
Resultsp. 101
Summaryp. 107
Evaluating ABC Projects: Sponsors, Gatekeepers, Enablers, and Impedimentsp. 111
Overviewp. 111
Determinants of ABC Project Outcomesp. 112
Identification and Measurement of Variablesp. 117
Data Analysisp. 120
Resultsp. 124
Summaryp. 127
Goals of ABC Implementation and Means of Attainmentp. 129
Overviewp. 129
Research Questionp. 130
Goals for ABC Projects as the Basis for Evaluating Project Outcomesp. 130
Summaryp. 139
What Have We Learned?p. 141
Where are They Now? Reflections on the Past Five Yearsp. 145
Overviewp. 145
General Motors Corporation: The Form and Substance of ABC in 2001p. 145
Chrysler Group of Daimler-Chrysler AG: The Form and Substance of ABC in 2001p. 147
Common Themes, Uncommon Challengesp. 151
Survey of Activity Based Costing Implementationp. 153
Management Survey of Activity Based Costing Implementationp. 167
Referencesp. 179
Indexp. 187
Table of Contents provided by Syndetics. All Rights Reserved.

ISBN: 9780792374374
ISBN-10: 0792374371
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 189
Published: 31st August 2001
Publisher: Springer
Country of Publication: NL
Dimensions (cm): 24.13 x 15.88  x 1.91
Weight (kg): 0.48