Most criticism regarding traditional management accounting and control concerns its short-term orientation. This CIMA research project explores the strategy of the managing director of a large Dutch car dealer, Van den Udenhout (VdU), to lengthen the time span of his managers.
Highlights:
Diagnosis
- Explanations for the short-term orientation of Van den Udenhout
- Long-term performance of car dealerships
Design
- Redefining (the unit of) performance
- An essential tool for salespeople: customer information
- Planning and management tool
- The changing role of the service department
Implementation
- Changing the behaviour of salespeople and sales managers
- Inability to plan calls
- The need to change attitudes
- Performance indicators
- Training sales people
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