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Relevance Regained - From Top-Down Control To Bottom-Up Empowerment (Paperback): H. Thomas Johnson Relevance Regained - From Top-Down Control To Bottom-Up Empowerment (Paperback)
H. Thomas Johnson
R405 R351 Discovery Miles 3 510 Save R54 (13%) Ships in 7 - 11 working days

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Johnson prescribes the necessary changes in management principles that must replace the outdated style associated with the industrial revolution.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.

Profit Beyond Measure - Extraordinary Results Through Attention to Work and People (Paperback): H. Thomas Johnson, Anders Broms Profit Beyond Measure - Extraordinary Results Through Attention to Work and People (Paperback)
H. Thomas Johnson, Anders Broms
R454 R393 Discovery Miles 3 930 Save R61 (13%) Ships in 7 - 11 working days

Waste has plagued almost every industrial-age firm for the past century. In this powerfully argued alternative to conventional cost management thinking, experts H. Thomas Johnson and Anders Broms assert that any company can avoid the waste that is generated through excessive operating costs in the short run and excessive losses from market instability in the long run. To gain more secure levels of profitability, management must simply change how it thinks about work and how it organizes work.

"Profit Beyond Measure" details how two extremely profitable manufacturers, Toyota and the Swedish truck maker Scania, have rejected the traditional mechanistic mindset of managing by results that generates waste. Johnson and BrAms explain how Toyota and Scania achieve their legendary cost advantage through a revolutionary concept they call "managing by means" (MBM). Instead of being driven to meet preconceived accounting targets, the production systems of Toyota and Scania are governed by the three precepts that guide all living systems: self-organization, interdependence, and diversity.

Amid a wealth of new insights into Toyota's vaunted system, Johnson and Broms introduce the tools of MBM to show how design, production, and profitability analysis are done to customer order. They demonstrate that by following the principles that emulate life systems, even a lean and profitable company can organize work to greatly lessen its long-term earnings instability and sharply reduce its short-run operating costs.

Scania has achieved sixty-five years of financial stability and longevity in the face of fierce competition. Toyota has amassed a market value since 1988 that has rivaled -- or sometimes surpassed -- the American "Big Three" automakers combined. The principles that Johnson and Broms set forth in "Profit Beyond Measure" can guarantee the same richer, longer life to any company that applies them.

A New Approach to Management Accounting History (Hardcover, New): H. Thomas Johnson A New Approach to Management Accounting History (Hardcover, New)
H. Thomas Johnson
R3,048 Discovery Miles 30 480 Out of stock

The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting's development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.

A New Approach to Management Accounting History (Paperback): H. Thomas Johnson A New Approach to Management Accounting History (Paperback)
H. Thomas Johnson
R1,073 Discovery Miles 10 730 Out of stock

The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting's development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.

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