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ABC, see activity-based costing
ABM, see activity-based management
acquisitions
buyer, 26, 40-42
supplier, 36, 38-39
see also mergers and acquisitions
activity-based costing (ABC), 6, 164
activity-based management (ABM), 6, 147, 163-182
advantages of, 166-168
conventional budgeting vs., 164-166
creating cost attributes in, 178-179
creating high-level process maps in, 172-175
creating model for, 168-180
defining end result in, 169-172
developing activity dictionary in, 175-177
driving costs into strategic elements in, 179-180
mapping costs into activities in, 177-178
in strategic decision making, 181-182
strengths of, 180-181
weaknesses of, 181
activity dictionary, 175-177
"adding value", 13, 20
adoption rate (of IT), 73-74
alignment
in Balanced Scorecard model, 137-139
organizational levels of, 254
of strategy and finance, xi-xiii
of strategy and value creation, xi
of valuation framework and organization, 254
application service providers (ASPs), 52
assets, 150
capital, 214
in financial leverage, 155, 156
fixed, 214
intangible, 208
physical, 208
see also return on assets
asset turnover (AT), 154, 155, 200
assumptions, SWAV, 257-258
AT, see asset turnover
At the Speed of Thought (Bill Gates), 49
attributes
cost, 178-179
of power, 254-256
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