search query: @author Hendricks, J. A. / total: 5
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| Author: | Hendricks, J. A. Defreitas, D. G. Walker, D. K. |
| Title: | Changing performance measures at Caterpillar (Profit Center System; Personalentwicklung) |
| Journal: | Management Accounting (US)
1996 : DEC, VOL. 78:6, p. 18-22,24 |
| Index terms: | |
| Freeterms: | FERTIGUNGSMANAGEMENT, KENNZAHL, BETRIEBSERFOLG, AUFGABENERWEITERUNG, REORGANISATION |
| Language: | eng |
| Abstract: | As part of an overall corporate restructuring, Caterpillar's Wheel Loaders and Excavators Division (WLED) changed from cost center to profit center, empowered its employees, and implemented new financial and non-financial performance measures. The results: employees are making better decisions, customer service and productivity have improved, and income has increased to record levels. |
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