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PAGE11 Hewlett-Packard KEY BUSINESS ISSUES Hewlett-Packard needed to provide more accurate business information to influence and assist its management and business partners in making both operational and strategic business decisions. Key strategic issues facing Hewlett-Packard: What channels to emphasize? What customers to emphasize? Which type of customer service to provide? How to price those services? What is the optimal supplier to reseller configuration (should Hewlett-Packard act as an information highway only or as a physical transportation source)? HOW ABC WAS USED The project represented a major step toward addressing these issues: The Activity-Based Costing (ABC) model for Hewlett-Packard was developed to provide a better understanding of costs at Hewlett-Packard’s North American Distribution Organization (HP-NADO). ABC model is unique in that it provides:Full customer segment costing; Full product costing; Simple process costing; and Targeting of improvement opportunities. HEWLETT-PACKARDS RESULTS The Strategic Activity Management (SAM) model provided the following results: Product costing results showed major unintended subsidies of low volume products; Customer costing results showed dramatic differences in customer profitability; and In targeting of improvement opportunities three separate reengineering pilots used the ABC data to identify over $2 million in potential savings. The next time you shop for a computer or some piece of high-tech peripheral equipment, chances are your ultimate selection will be driven by two questions: what can it do for me and how much will it cost? As state-of-the-art electronics presses technology for increased capabilities, prices for these devices seem to be continually decreasing, so who is making a profit, and how? Not too long ago, Hewlett-Packard’s North American Distribution Organization (NADO) asked itself the same question and decided to use ABC to sort out the answers. This article will discuss the initial mod