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Relevance Regained - From Top-Down Control To Bottom-Up Empowerment (Paperback)
Loot Price: R424
Discovery Miles 4 240
You Save: R55
(11%)
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Relevance Regained - From Top-Down Control To Bottom-Up Empowerment (Paperback)
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List price R479
Loot Price R424
Discovery Miles 4 240
You Save R55 (11%)
Expected to ship within 10 - 15 working days
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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that must replace the outdated style associated with the industrial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.
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