The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?

by Tang Wai Yin, Kerry. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 53-55). / abstract --- p.ii / TABLE OF CONTENTS --- p.iii / CHAPTER / Chapter I --- introduction --- p.1 / Purpose --- p.1 / Scope --- p.3 / Methodology --- p.4 / Revision of Original Plan --- p.5 / Chapter II --- LITERATURE REVIEW --- p.7 / Introduction --- p.7 / Brief History of ABC --- p.8 / Definition of ABC --- p.19 / abc Model --- p.20 / Chapter III --- ASIAN PACIFIC FORUM --- p.23 / Western Environment: --- p.23 / Asian Pacific Environment --- p.26 / Organization Behavioral Contrast --- p.28 / Chapter IV --- CASE STUDY --- p.33 / The Company --- p.33 / Management Strategy --- p.35 / Product Costing --- p.35 / Pricing --- p.37 / Implementation : The Struggle --- p.38 / The Customer --- p.38 / Opportunities and Threats --- p.39 / The Human Factor --- p.41 / The Stalemate --- p.43 / The What-if Scenario --- p.44 / Chapter V --- LIMITATIONS AND CONCLUSIONS --- p.46 / Limitation --- p.46 / Conclusion --- p.48 / APPENDIX / Chapter I --- Product Cost Comparison / Traditional and ABC Approach --- p.50 / Chapter II --- Process Re-engineering Through ABC --- p.52 / BIBLIOGRAPHY --- p.53