THE TRANSITION FROM INFORMATION MANAGEMENT TO KNOWLEDGE MANAGEMENT THROUGH ACTIVITY - BASED APPROACH

Yıl 2003, Cilt: 5 Sayı: 19, 67 - 74, 31.01.2003

S. Burak Arzova

https://doi.org/10.14783/maruoneri.682621

Öz

THE TRANSITION FROM INFORMATION MANAGEMENT TO KNOWLEDGE MANAGEMENT THROUGH ACTIVITY - BASED APPROACH

Öz

Günümüzde en önemli güç bilgidir. Ancak gelişen bilgi iletişim araçları, bu araçlara ulaşmadaki kolaylık, bilgiye sahip olmak için gereken mekan ve zaman kavramlarında da değişiklik yaratmıştır. Bu nedenle salt bilgiye sahip olmak artık güçlü olmak için yeter şart değildir. Bilgi, bilgiden fayda yaratacak olan kişilere iletilemediği sürece, toplama, sınıflandırma ve özetleme aşamalarına harcanan zaman dolayısıyla bir külfet olmaktan öteye gidemeyecektir. Bu nedenle gelişen şartlar, bilginin iyi yönetilmesini gerekli kılmaktadır. Yeni literatürde, bilgi yönetiminin bir üst düzeyi olan bilebilirlik yönetimi kavramı karşımıza çıkmaktadır. Bu çalışmada; işletmelerde katma değer yaratmayan her türlü faaliyetin elenmesine yönelik çalışmaları kapsayan faaliyet tabanlı yaklaşımın, bilgi ve bilgi yönetiminden, bilebilirlik yönetimine geçiş aşamasında nasıl kullanılacağı konusu üzerinde durulmuştur

Anahtar Kelimeler

Bilgi Yönetimi, Faaliyet tabanlı yaklaşım

Kaynakça

• [1] INNES, J.; FALCONER, M., Overhead Cost, CIMA Academic Press Inc., 1993, p.81.
• [2] NEEDLES, B.E.; POWERS, M.; MILLS, S.K.; ANDERSON, H.R., Managerial Accounting, Fifth Edition, Houghton Mifflin Company, Boston, 1999, pp.163-165.
• [3] COKINS, G., Activity-Based Cost Management: Making it Work, Mc-Graw Hill Book Company, Boston, 1996, pp.1-42.
• [4] ROSS, G.H.B., "Revolution in Management Control", Management Accounting, November 1990, pp.23-27.
• [5] BHAT, G.D., "Knowledge Management in Organizations: examining the Interaction Between Technologies, Techniques, and People", Journal of Knowledge Management, Vol.5, No: 1, 2001, pp.68-75.
• [6] LIN, B., "Managing in an Information Highway Age: Critical Issues", Industrial Management and Data Systems, Vol: 94, No: 8, 1997, pp.3-7.
• [7] ZOIKOCZY, P., Information Technology: an Introduction, Pitman. London, pp.157-158. In Adeoti - Adekeye, W.B., "The Importance of Management Information Systems", Library Review, Vol.46, No: 5, 1997, pp.318 - 327.
• [8] ADEOTI - ADEKEYE, W.B., "The Importance of Management Information Systems", Library Review, Vol.46, No: 5, 1997, pp.318-327.
• [9] LANG, J.C., "Managerial Concerns in Knowledge Management", Journal of Knowledge Management, Vol.5, No: 1, 2001, pp.43-57.
• [10] LEAK, C., "Information Systems Framework and Strategy", Industrial Management and Data Systems, Vol.97, No: 3, 1992, pp.86-89.
• [11] LANGEMO, M., "Records Management / Word Processing - a Needed Team Afford", Records Management Quarterly, Vol.14, No: 4, 1980, pp.10-14.
• [12] McDERMOTT, R, "Why Information Technology Inspired But Cannot Deliver Knowledge Management", California Management Review, Vol:40 No:3, 1999, pp.103-117. In LANG, J.C., "Managerial Concerns in Knowledge Management", Journal of Knowledge 'Management, Vol.5, No: 1, 2001, pp.43-57.
• [13] DRUCKER, PF., "Be Data Literate - Know What to Know", The Wall Street Journal, (1st December, 1992, p.14.
• [14] GROTH, J.C.; KINNEY, M.R., "Cost Management and Value Creation", Management Decision, Vol.32, No: 4, 1994, pp.52-57.
• [15] SAKURAI, M.; SCARBROUGH, D.P., Japanese Cost Management, Crisp Publications, California, 1992, p.13.
• [16] FOSTER, G.; HORNGREN, C.T., "Cost Accounting and Cost Management in a JIT Environment", Journal of Cost Management, Winter 1998, p.4.
• [17] GRIECO, P.L.; PILACHOWSKI, M.JR., Activity-Based Costing: The Key To The World Class Performance, PT Publications, Florida, 1995, pp.13-98.
• [18] KING, A.M., "The Current Status Of Activity-Based Costing: An Interview With Robin Cooper and Robert S. Kaplan", Management Accounting, Vol.LXXIII, No: 3, 1991, p.26.
• [19] RAYBURN, G.L., Cost Accounting: Using a Cost Management Approach, Times Mirror Higher Education Group, Sydney, 1996, p. 131.
• [20] TRUSSEL, M.J.; BITNER, L.N., "Strategic Cost Management: an Activity-Based Management Approach", Management Decision, Vol.36, No: 7, 1998, pp.441-447.
• [21] NESS, J.A.; CUCUZZA, T.G., "Tapping the Fall Potential of ABC" Harvard Business Review, July-August 1995, pp.130-138.
• [22] ROTCH, W., "Activity-Based Costing in Service Industries", Journal of Cost Management, Summer 1990, p.5.
• [23] CLARK P.; BELLIS, J.R., "Activity Based-Cost Management In The Management Of Change", The TQM Magazine, Vol.8, No: 2, 1996, pp.43-48.
• [24] COOPER, R., "Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems", Journal of Cost Management, Fall 1990, p.10.
• [25] COOPER, R., "Cost Management Concepts and Principles: Does Your Company Need a New Cost System?", Journal of Cost Management, Spring 1987, pp.48-49.
• [26] SHANK, J.K.; GOVINDARAJAN, V., "Strategic Cost Management and The Value Chain", Journal of Cost Management, Winter 1992, p.7.
• [27] SHANK, J.K.; GOVINDARAJAN, V. "Strategic Cost Analysis of Technological Investments", Sloan Management Review, Fall 1992, pp.47-49.
• [28] ESTRIN, TL.; KANTOR, J.; ALBERS, D., "Is ABC Suitablefor Your Company?", Management Accounting, April 1994, p.40.
• [29] PARTRIDGE, M.; PERREN, L. "An Integrated Framework for Activity- Based Decision Making", Management Decision, Vol.36, No: 9, 1998, pp.580-588.
• [30] SHIELDS, M.; YOUNG, S.M., "Effective Long-Term Cost Reduction: A Strategic Perspective", Journal of Cost Management, Spring 1992, p.23.
• [31] COOPER, R., "You Need a Cost System When", Harvard Business Review, January - February 1989, p.82.