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To what extent is the current cost allocation system at the ANWB an effective and efficient tool for strategic and operational management purposes and how to improve it?

Tanis, Timo (2013) To what extent is the current cost allocation system at the ANWB an effective and efficient tool for strategic and operational management purposes and how to improve it?

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Abstract:This is the management summary for the master thesis conducted at the ANWB. The research question that forms the center of this thesis is: “To what extent is the current cost allocation system at the ANWB an effective and efficient tool for strategic and operational management purposes and how to improve it?” Four essential topics are recognized in this question. First, the subject of research is the cost allocation system currently used at the ANWB. This cost allocation system is called the Under- & Overcoveragetool (U&O-tool from now). Second, it is the question if this system meets all strategic and operational goals (is it effective)? Third, how much effort is needed to achieve those management goals (is it efficient)? And fourth, it these management goals are not all achieved, how should the allocation system be improved? These questions are in line with the sub-questions to answer the central question. The approach to answer them is fourfold. First, a literature review is performed to determine the strategic and operational management purposes of cost allocation. Second, The technical aspects of the U&O-tool are tested with the theory. Third, a potential performance gap between actual use for management purposes and preferred use of the U&O-tool is determined by conducting over 20 semistructured interviews. Fourth, based on this performance gap a process for improvement was set with the stakeholders and followed. These individual talks and a workshop helped to improve and test the U&O-tool. At the end the central research question is answered and some recommendations are placed. The management summary is more extensive than usual and this has several reasons. First, this thesis is technically written which makes it harder to understand for non-financials. Since the target group is everyone with a higher educational degree, an extensive introduction is beneficial. Second, this thesis contains some detailed descriptions on how things work or should work at the ANWB. Therefore reading this longer management summary in a more conventional language makes it easier to follow the ‘storyline’ in this thesis. The structure of this summary is supported with examples, tables, and figures which are part of this thesis.
Item Type:Essay (Master)
Clients:
ANWB
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
Link to this item:http://purl.utwente.nl/essays/64427
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