Using Management Accounting to Lengthen the Time Frame of Managers

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.




  • Explanations for the short-term orientation of Van den Udenhout
  • Long-term performance of car dealerships


  • Redefining (the unit of) performance
  • An essential tool for salespeople: customer information
  • Planning and management tool
  • The changing role of the service department


  • 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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