ABC理论与实施(下)(国外英语资料).docVIP

ABC理论与实施(下)(国外英语资料) Two, ABC system implementation methods The following describes a structured approach to implementing ABC systems that have been successfully implemented in some companies. The cost of the system is relatively low: typically, three people do 4 to 6 months of full-time, and the cost is less than $100000. The structured methods described here can be divided into two parts. The first section describes the design choices that should be made before implementation begins. These choices define the characteristics that the system will have. The second section defines the steps for successful implementation of the ABC system. These steps help determine how the actual design of the system will look and how it will be well accepted. (1) decisions that need to be made first At least six decisions should be made before the implementation of the ABC system, i.e.: 1. Is the system integrated with the existing system or is it an independent system? 2. Should there be formal design before implementation? 3. Who owns the ownership of the system in the end? 4. How accurate is the system? 5. Should the system report historical or future costs? 6. Should preliminary design be complex or simple? To illustrate the factors that need to be considered when making these decisions, the following discussion is made on the choice made by an early ABC implementer. These decisions were made by a team of equipment controllers, design team leaders, and authors. Decision 1: Independent Systems Several factors have led the planning team to put the existing cost accounting system aside and develop a microcomputer based independent ABC system for preliminary applications. First, the existing system is a community system (corporate, system). Any major changes will require a lengthy process of ratification. Second, the implementation of an independent system may be relatively faster and cheaper, primarily because the company does not have to develop software that integrates new ABC syst