Complexity LO9067

Stephen Weed (slweed@cyberhighway.net)
Mon, 12 Aug 1996 22:12:56 -0700

Replying to LO9037 --

In (LO9037), Barry Mallis reviews management control models in the
industrial age. Thank you!

For your further reading, might I suggest that you read the "latest"
theory and practice in relation to data based decision making from the
bean counters. Relevance Lost and Relevance Regained deal with the
inadequate reflection of inputs and processes in accounting records and as
a result in cost and operational management. I beleive the author is Tom
Johnson.

Out of these books and an incredible amount of discussion and disagreement
in the mid 1980s, a managament/ accounting concept emerged called Activity
Based Costing/ Management. It has some intrinsic similarities to systems
although it lacks the phsycological depth that most of us associate with
systems. It is one tool which in some fashion bridges the systems theory
to current mananagement practice.

IMHO, one of the greatest challenges of getting systemic thought into the
practice is that it needs to be distinguished as a long term methodology
for improvement. It is difficult to do so in light of all the other
oppportunities management is presented and the tremendous overload of
information today. How much stronger it would be to intergrate systemic
thought into the language and structures already in place!

HERESY say you.... indeed. Some of you may have some familiarity with
ABC/ ABM. If you do, perhaps ABM and its relation to systems thinking
could be a viable thread.

Feedback?

Stephen Weed
ex- beancounter

-- 

Stephen Weed <slweed@cyberhighway.net>

Learning-org -- An Internet Dialog on Learning Organizations For info: <rkarash@karash.com> -or- <http://world.std.com/~lo/>