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The Innovation of Time-Driven Activity-Based Costing

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The Innovation of Time-Driven Activity-Based Costing
THE INNOVATION OF TIME-DRIVEN ACTIVITY-BASED COSTING
Robert S Kaplan; Steven R Anderson Cost Management; Mar/Apr 2007; 21, 2; ABI/INFORM Global pg. 5

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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12. Assess the type of leadership and change management adopted by SI for expansion into Sydney using the Dunphy and Stace model for transformational change.
The type of leadership and change management required is an important consideration. The Dunphy and Stace model considers transformational leadership as a continuum moving through the following stages:
 Fine tuning—ongoing refinement of existing strategy and processes.
 Incremental adjustment – making distinct modifications and adjustments
 Modular transformation – where large re-orientation occurs in a major component of the organization
 Organizational transformation – significant or radical

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