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Employing Activity Based Costing and Management Practices within the Aerospace Industry: Sustaining the Drive for Lean. Boeing Commercial Airplane Group, Wichita Division/IAM, Wichita, Kansas, 1999 and 2000.

ABCM is an accounting tool that can help companies recognize true costs and make critical choices. ABCM is designed to help firms shift their priorities from individual products to the overall manufacturing environment. BCAG is the world's largest manufacturer of commercial airplanes. It is crucial to move the corporate financial department from account role to that of business partner. The ABCM model organizes activities in terms of their relationship to final cost objects. Looking at two pilot studies, this case study shows the benefits that can be reaped from ABCM implementation. The IAM has supported the adoption of ABCM as a way to get at the true costs of production. There is caution, however, that ABCM is not a panacea.

Identiferoai:union.ndltd.org:MIT/oai:dspace.mit.edu:1721.1/1595
Date January 2001
CreatorsBarrett, Betty, Cutcher-Gershenfeld, Joel, Paduano, Rocco
Source SetsM.I.T. Theses and Dissertation
Languageen_US
Detected LanguageEnglish
Format282641 bytes, application/pdf

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