University of Twente Student Theses


Klaar voor de start van Activity Based Management binnen Achmea Schadeservice : onderzoek naar de behoeften, mogelijkheden en realiseerbaarheid

Groot Bronsvoort, Marlien (2009) Klaar voor de start van Activity Based Management binnen Achmea Schadeservice : onderzoek naar de behoeften, mogelijkheden en realiseerbaarheid.

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Abstract:In this management summary a brief summary of the complete master thesis is given. The summary is divided in three parts. The first part contains an introduction and the research design. This is followed by the second part, which describes the research results per sub question. The third and last part describes the recommendations for implementation of ABM. 1. Introduction & research design This master thesis is performed for Achmea Schadeservice (ASS). ASS is part of the large insurance company Achmea and deals with all sort of material damage of the people insured by Achmea. There are five departments within ASS: Achmea Schadeservice Unit, Brand & Varia, Verkeer, Business Development and Business Control. The first three departments are responsible for the core business of ASS. In these three departments the complete process from mentioning the damage until the moment the damage is settled, takes place. Business Development and Business Control are departments responsible for the support of the primary process. Motive for this research was the 1ABC project of ASS. The aim of this project was to develop a new and transparent cost price model for ASS, in order to make proper cost price calculations and to support the departments with financial steering information. In order to make this new model work as a model to deliver management steering information (Activity Based Management), it needs to be adopted by the managers. Before ABM can be implemented it is necessary to investigate what the benefits are for ASS and what specific needs the managers have. These issues form the subject of the research. The questions formulated to guide this research are the following: Central question “Which implementation advices can be derived from the information needs and expectations of the ASS managers about the introduction of Activity Based Management, within the possibilities and constraints of SAS ABM and linked to the planning and control cycles?” In order to answer this central question, the following sub questions are formulated: 1. What is the content of the 1ABC project and what is the starting point of this research? 2. What does the theory describe about Time-driven ABC, Activity Based Management and the implementation of changes like the introduction of ABM? 3. What are the current activities of Achmea in the area of ABM? 4. What are the information needs and expectations of the managers of ASS when it comes to Activity Based Management? 5. Which information and reports are necessary to fulfil the information needs and expectations of the managers and is this possible? If not, which information is missing and is it realizable to fulfil the information needs later on? Focus In order to give this research a direction, a focus is made. This is based on information collected from theory, during orientation interviews with the managers and the ideas of the sponsor of this research. There is decided to concentrate this research on the following four points: 1. Transparently calculate cost prices 2. Accurate and efficient valuation 3. Calculate capacity per department 4. Insight in the profitability per product/ customer Research methods This research is based on qualitative research methods. The literature study is used to get familiar with the subjects and to theoretically underpin the implementation advice. For the field research, case studies and interviews were used. The case studies were used to explore what is already done within Achmea when it comes to ABM. And the interviews were necessary to find out what the specific information needs of the managers are. Besides the managers, a few other stakeholders were interviewed who are directly or indirectly linked with ABM.
Item Type:Essay (Master)
Achmea Schadeservice
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
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