文档介绍：ABC Technologies
WHITE PAPER
A Technical Bulletin from
Measuring Supply Chain
Enabling Costs Using ABC/M
TABLE OF CONTENTS
Better
EXECUTIVE SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Management
SO YOU’VE BEEN RE-ENGINEERED. NOW WHAT? . . . . . . . . . . . . . . . . . . . 3
Decisions WEAKEST LINK IN THE CHAIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
RESOLVING MISTRUST AND CONFLICT . . . . . . . . . . . . . . . . . . . . . . . . . . 6
RESOLVING INGS FROM TRADITIONAL ACCOUNTING . . . . . . . . 6
MOVING OUTSIDE YOUR FOUR WALLS . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
ABC INTEGRATION WITH ERP SOFTWARE —
A DRAMATIC SHIFT BY ERP VENDORS . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Gary Cokins is the Director of
Industry Relations for ABC
Technologies, Inc. He is an inter- FOUR WALL ABC VS. INTER-ENTERPRISE ABC . . . . . . . . . . . . . . . . . . . . 11
nationally recognized expert,
speaker and author in advanced
cost management and perform-
WHO BENEFITS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
ance improvement systems, certi-
fied in Production and Inventory
Management (CPIM) by the
American Production and ABC AND THE SUPPLY CHAIN COUNCIL’S SCOR MODEL . . . . . . . . . . . . . . 13
Inventory Control Society (APICS).
e-mail: garyc@
THE FUTURE OF ABC AND ERP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
For additional reprints of this white
paper, call ABC Technologies at
1-503-617-7100.
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EXECUTIVE SUMMARY
The consumer will be king and queen. Customer retention is critical and treating
customers as “a lifetime stream of revenues” is paramount. But each customer has
unique desires and will increasingly look for customized goods and services.
Technology can make this possible. How will Supply Chain manufacturers and
distributors distinguish profitable customers