Simon and Schuster, Jan 15, 2002 - 240 páginas
Building on his pathbreaking, award-winning bestseller, Relevance Lost, H. Thomas Johnson presents a devastating critique of the top-down hierarchical accounting systems that have dominated American corporations since the 1950s.
In Relevance Regained, Johnson shows exactly how "managing by remote control" through results-oriented accounting information has obstructed the real business objective: to reduce process variation and lead times for the purpose of obtaining and keeping satisfied customers. The failure of most American businesses to be competitive and profitable, he contends, is their reliance on management accounting information to control people's actions and productivity.
Cost-focused imperatives from on high must be replaced, Johnson asserts, with information systems that link actions with imperatives of global competition. Self-managing work teams, according to Johnson, must own problem-solving information to reduce variation, delays, and excess in processes.
Johnson prescribes the necessary changes in management principles that must replace the outdated style associated with the industrial revolution. Responsiveness to customers—not accounting costs—and flexibility—reducing lead times and removing constraints—are necessary for sustained competitive excellence and long-term profitability.
Johnson discusses the radical overhauls of companies, such as General Electric's work-outs/"best practices" program and Harley-Davidson's work simplification programs, and shows how these strong commitments to new strategies maximize a company's most important assets: people and time. To be globally competitive, he claims, a company's work must be directed toward selling to customers, not just selling products.
Comentarios de la gente - Escribir un comentario
No encontramos ningún comentario en los lugares habituales.
RemoteControl Management in the Dark Age of Relevance Lost 3 Consequences of RemoteControl Management
PART IIRELEVANCE REGAINED BYBOTTOMUP EMPOWERMENT 4 Imperativesof CompetitionPast andPresent
Becoming Responsive by Building Longterm Customer Relationships
Becoming Flexible by Empowering Workers to Remove Constraints
Relevance Lost Déjà
Where to Turn for Help
Otras ediciones - Ver todas
accounting results accounting systems accountingbased accountinginformation achieve activity activitybased cost management American business American companies analysis askif behavior bottomup business schools businessschools CHAPTER company’s competitive excellence competitors continuous improvement control information cost accounting information cost information costfocused create crossfunctional customer relationships customer satisfaction customer wants customer’s customerfocused decoupled driver Edwards Deming eliminate employees empowered empowerment flexibility focused Ford’s global competitiveness global economy Harvard Business Harvard Business School imperatives of competition improvement process isthe Japanese longterm machines management accounting management accounting information management information management’s manipulate processes manufacturing marketing neoclassical economic numbers ofthe onthe opportunities organization output overhead performance plant Portland State University problems problemsolving product cost profitability programs quality improvement Relevance Lost remotecontrol management removing constraints River Rouge satisfy customers shortterm strategies suchas suppliers Taiichi Ohno targets thecustomer Theodore Levitt Thomas Johnson tocontrol today’s top managers topdown total quality management tothe Toyota traditional Weyerhaeuser workers