• Activity-based costing voor continue verbetering

      Waeytens, Dominique; Bruggeman, Werner; Theeuwes, J. (Fma-kroniek, 1993)
    • Barriers to successful implementation of ABC for continuous improvement: a case study

      Waeytens, Dominique; Bruggeman, Werner (International Journal of Production Economics, 1994)
      Continuous improvement is the process of gradually working toward the achievement and sustainment of competitive advantage. Activity-based costing (ABC) has been suggested as an appropriate tool for guiding and directing the process of improvement through the use of activity based management (ABM). Several case studies have been described demonstrating the use of ABC and ABM in this process of continuous improvement. However, not much has been said about unsuccessful implementations of ABC and ABM. It is believed that much can be learned by analyzing cases in which the use of ABC failed or turned out to be ineffective. Therefore, a case study that is a description of a company in which the ABC information could not be used in a way to yield continuous improvement is presented. The barriers to a successful implementation of ABC for continuous improvement in this company are analyzed.
    • Kaplan of Goldratt? Het grote gelijk

      Bruggeman, Werner; Waeytens, Dominique (Logistiek Management, 1993)