00684nas a2200157   4500008004100000245004400041210004400085260000900129300000900138520022600147653001500373100002000388700001700408700002000425856008100445       2000                        eng d00aImplementing ABM with Hoshin Management0 aImplementing ABM with Hoshin Management  c2000  a6-113 aIllustrating the value of cross-cultural fertilization, a Japanese company applied the American top-down approach of ABM and integrated this system with Hoshin management, a bottom-up gradual process improvement approach.10aAccounting1 aAsada, Takayuki1 aBailes, Jack1 aSuzuki, Kenichi  u/biblio/implementing-abm-hoshin-management-0