PART THREE: Enterprise Performance Management
by Douglas W. Webster,
Gary Cokins
Value-Based Management in Government
- Cover
- About the Authors
- Acknowledgments
- Foreword
- Preface
- PART ONE: Value-Based Management in Government Concepts and Components
- CHAPTER ONE: Challenges and Solutions to Address Dissatisfaction of Citizens and Taxpayers
- CHAPTER TWO: Generating Value in a World of Uncertainty
- DEFINING VALUE
- MAXIMIZING VALUE
- BUILDING AN ORGANIZATIONAL STRATEGY TO DELIVER VALUE
- BUILDING UPON A STRATEGY
- SUPPORTING THE DECISION-MAKING PROCESS WITHIN APPROPRIATE LIMITATIONS
- PROVIDING REQUIRED DATA FOR APPROPRIATE DECISION-MAKING
- MANAGING THE ORGANIZATIONAL CHANGE
- GOVERNING THE VALUE-BASED MANAGEMENT FRAMEWORK
- PUTTING IT ALL TOGETHER
- NOTE
- PART TWO: Strategy Management and Governance
- CHAPTER THREE: Strategy Setting and Execution
- CHAPTER FOUR: The Strategy Map and Its Balanced Scorecard
- LACK OF CONSENSUS
- IMPLEMENTING TOO FAST AND SKIPPING KEY STEPS
- MEASUREMENTS ARE BOTH SOCIAL AND TECHNICAL
- SCORECARD OR REPORT CARD? THE IMPACT OF SENIOR MANAGEMENT'S ATTITUDE
- A DIFFERENCE BETWEEN VBM AND THE BALANCED SCORECARD
- WHY NOT AN AUTOMOBILE GPS NAVIGATOR FOR AN ORGANIZATION?
- FAILURES DUE TO ARROGANCE, IGNORANCE, OR INEXPERIENCE?
- HOW ARE BALANCED SCORECARDS AND DASHBOARDS DIFFERENT?
- VITAL FEW VERSUS THE TRIVIAL MANY
- SCORECARDS AND DASHBOARDS SERVE DIFFERENT PURPOSES
- SCORECARDS LINK THE EXECUTIVES' STRATEGY TO OPERATIONS AND TO THE BUDGET
- DASHBOARDS MOVE THE SCORECARD'S DIALS
- STRATEGY IS MORE THAN PERFORMING BETTER: IT INVOLVES DOING DIFFERENT THINGS
- GETTING PAST THE SPEED BUMPS
- NOTES
- PART THREE: Enterprise Performance Management
- PART FOUR: The Three Rs: Risk, Results, and Resources
- CHAPTER SIX: Risk Management
- CHAPTER SEVEN: Results Management
- CHAPTER EIGHT: Resource and Cost Management
- COMPLIANCE WITH COSTING'S “CAUSALITY PRINCIPLE”
- PROJECT ACCOUNTING AND WORK ORDERS
- ACTIVITY-BASED COST MANAGEMENT (ABC/M)
- THE UTILITY AND BENEFITS FROM ABC/M IN GOVERNMENT
- POLITICAL PRESSURES TO HOLD DOWN COSTS
- AN EXCESSIVE FOCUS ON FUNCTIONS
- THE EVOLUTION OF ANNUAL BUDGETS
- REMOVING THE BLINDFOLD: OUTPUTS, NOT JUST RESOURCE EXPENSES
- BUT OUR DEPARTMENT DOES NOT HAVE OUTPUTS
- ABC/M USES (AND SOME PITFALLS)
- COST INFORMATION IS EMPOWERING
- DEALING WITH THE DARK SIDE: DOWNSIZING PUBLIC SECTOR EMPLOYEES
- WHY CHANGE NOW
- PART FIVE: Management Accounting in Government
- CHAPTER NINE: Understanding ABC/M: A Few Basic Truths
- CHAPTER TEN: If ABC/M Is the Answer, What Is the Question?
- CHAPTER ELEVEN: Fundamentals: What Is ABC/M?
- CHAPTER TWELVE: Using ABC/M Attributes to Assess Quality and Value-Add
- ATTRIBUTES ENERGIZE ABC/M COST DATA
- THE ANALYST'S DREAM
- A POPULAR ATTRIBUTE
- ABC/M REVEALS THE COST OF QUALITY (COQ)
- QUANTIFYING THE MAGNITUDE OF THE COSTS OF QUALITY
- COST OF QUALITY CLASSIFICATION SCHEME
- HOW DO YOU CATEGORIZE DIFFERENT QUALITY COSTS?
- DECOMPOSING COQ CATEGORIES
- COQ: BOTH GOOD AND POOR QUALITY
- GOALS AND USES FOR THE COQ INFORMATION
- COQ MEASUREMENT SYSTEM
- CHAPTER THIRTEEN: Driver-Based Budgeting and Rolling Financial Forecasts
- BUDGETING: USER DISCONTENT AND REBELLION
- WHAT'S BROKEN ABOUT BUDGETING?
- THE FINANCIAL MANAGEMENT INTEGRATED INFORMATION DELIVERY PORTAL
- A RADICAL IDEA: STOP BUDGETING!
- PREDICTIVE ACCOUNTING AND BUDGETING WITH MARGINAL EXPENSE ANALYSIS
- WHAT IS THE PURPOSE OF MANAGEMENT ACCOUNTING?
- DESCRIPTIVE VERSUS PREDICTIVE ACCOUNTING
- WHAT TYPES OF DECISIONS ARE MADE WITH MANAGERIAL ACCOUNTING INFORMATION?
- ACTIVITY-BASED COST MANAGEMENT AS A FOUNDATION FOR PREDICTIVE ACCOUNTING
- MAJOR CLUE: CAPACITY ONLY EXISTS AS A RESOURCE
- PREDICTIVE ACCOUNTING INVOLVES MARGINAL EXPENSE CALCULATIONS
- PREDICTIVE COSTING IS MODELING
- PUT YOUR MONEY WHERE YOUR STRATEGY IS
- A SEA CHANGE IN ACCOUNTING AND FINANCE
- A PROBLEM WITH BUDGETING
- VALUE IS CREATED FROM PROJECTS AND INITIATIVES, NOT THE STRATEGIC OBJECTIVES
- DRIVER-BASED RESOURCE CAPACITY AND SPENDING PLANNING
- INCLUDING RISK MITIGATION WITH A RISK ASSESSMENT GRID
- FOUR TYPES OF BUDGET SPENDING: OPERATIONAL, CAPITAL, STRATEGIC, AND RISK
- FROM A STATIC ANNUAL BUDGET TO ROLLING FINANCIAL FORECASTS
- MANAGING STRATEGY IS LEARNABLE
- NOTES
- CHAPTER FOURTEEN: Implementing ABC/M with Rapid Prototyping
- AFTER MODEL 0
- ABC/M IS PERFECTLY OBVIOUS – AFTER THE FACT!
- ITERATIVE ABC/M MODELING
- RAPID PROTOTYPING: EIGHTEEN HOLES OF GOLF ON A POLO HORSE
- BUILDING THE FIRST ABC/M MODEL 0: TAP DANCE NOW, WALTZ LATER
- COST OBJECT PROFILING: A KEY TO GETTING DESIRED RESULTS
- TEACH THEM TO FISH, AND THEY CAN FISH ON THEIR OWN
- CONSTRUCTING AND POPULATING ABC/M MODEL 0: THE STARTING POINT
- ANALYZING MODEL 0 TO GET BUY-IN
- SECURING AND PROPAGATING THE LEARNING: A COMMUNICATION PLAN
- TIME-PHASING ABC INTO ABM
- HOW ABOUT THE FUTURE OF ABC/M?
- PART SIX: How Information Technology Impacts VBM
- PART SEVEN: Influencing Behavior for VBM
- CHAPTER SIXTEEN: Organizational Change Management
- CULTURAL RESISTANCE TO CHANGE
- GREAT LEADERSHIP VERSUS GOOD MANAGEMENT
- HOW TO ACCELERATE THE ADOPTION RATE OF VBM
- THE QUEST TO GET BUY-IN FOR IDEAS
- WHAT ARE BARRIERS THAT SLOW THE ADOPTION OF NEW IDEAS LIKE VBM?
- REMOVAL OF THE BARRIERS
- EARLY ADOPTERS AND LAGGARDS
- WHERE TO BEGIN?
- HOW TO MOVE FORWARD?
- MOVING FORWARD
- NOTES
- CHAPTER SIXTEEN: Organizational Change Management
- PART EIGHT: The Future
- Index
- End User License Agreement
-
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