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 cru...
| Main Authors: | , , |
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| Language: | en_US |
| Published: |
2002
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| Online Access: | http://hdl.handle.net/1721.1/1595 |
| _version_ | 1826202295039164416 |
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| author | Barrett, Betty Cutcher-Gershenfeld, Joel Paduano, Rocco |
| author_facet | Barrett, Betty Cutcher-Gershenfeld, Joel Paduano, Rocco |
| author_sort | Barrett, Betty |
| collection | MIT |
| description | 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. |
| first_indexed | 2024-09-23T12:05:15Z |
| id | mit-1721.1/1595 |
| institution | Massachusetts Institute of Technology |
| language | en_US |
| last_indexed | 2024-09-23T12:05:15Z |
| publishDate | 2002 |
| record_format | dspace |
| spelling | mit-1721.1/15952019-04-11T08:17:48Z 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. Barrett, Betty Cutcher-Gershenfeld, Joel Paduano, Rocco Case Study Aerospace 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. 2002-08-14T21:32:11Z 2002-08-14T21:32:11Z 2001 http://hdl.handle.net/1721.1/1595 en_US 282641 bytes application/pdf application/pdf |
| spellingShingle | Case Study Aerospace Barrett, Betty Cutcher-Gershenfeld, Joel Paduano, Rocco 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. |
| title | 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. |
| title_full | 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. |
| title_fullStr | 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. |
| title_full_unstemmed | 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. |
| title_short | 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. |
| title_sort | 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 |
| topic | Case Study Aerospace |
| url | http://hdl.handle.net/1721.1/1595 |
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