| Description |
1 online resource : illustrations |
| Series |
SAGE Knowledge. Cases |
|
SAGE Knowledge. Cases
|
| Summary |
This teaching case examines how one chief information officer, called Vice President (VP) of Technology Services (TS), engaged in a strategic cost initiative to make costs more transparent to users/customers and to impact on their demand for the services of the TS unit at a community-owned electric, water, and wastewater utility. The case bridges the mechanics of process-based costing (PBC) redesign with management and other employee behaviour, performance measurement (e.g., the balanced scorecard), and continuous improvement (e.g., Six Sigma) issues. In particular, the case examines the important behavioural aspects of ongoing executive support of strategic initiatives and the role of a multifunctional consulting team in the development of an improved PBC system. As a vital part of the process, the VP of TS integrates a PBC metric into her balanced scorecard as she attempts to look toward the support of this initiative by other members of the organization's c-suite/executive committee |
| Notes |
Originally Published InMacArthur, J.B., Michelman, J.E., Waldrup, B.E., & Wallace, D.M. (2010). JEA: On the road to cost transparency. IMA Education Case Journal, 3(1), Article 2 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
XML content |
| Subject |
Cost accounting -- Case studies
|
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Strategic planning -- Case studies
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Cost accounting
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Strategic planning
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| Genre/Form |
Case studies
|
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Case studies.
|
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Études de cas.
|
| Form |
Electronic book
|
| Author |
Michelman, Jeffrey E., author
|
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Waldrup, Bobby E., author
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Wallace, Dana M., author
|
| ISBN |
9781526428202 |
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1526428202 |
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