MiCRUS a new company spun off from IBM as a joint venture between IBM and Cirrus Logic for the production of semiconductor wafers in the global cost of its two parent companies. Top management must overcome bureaucratic, internally focused culture that existed when the plant was held captive supplier IBM. They appeal to the activity-based costing / activity-based management to generate more entrepreneurial culture, where decentralized working groups to take responsibility for the initiation and execution of important projects to reduce costs. This case describes how to use the project team activities, based on the information to identify opportunities and establish priorities for projects, cost reduction, and then report on the progress made in public meetings management. Top managers also enter the Open book management philosophy, where financial data is shared with all employees. "Hide
by Robert S. Kaplan, Jonathan Schiff, Stanley Abraham Source: Harvard Business School 19 pages. Publication Date: Mar 05, 2001. Prod. #: 101070-PDF-ENG
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