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.
Name
boeingcasestudy.pdf
Size
276.02 KB
Format
Adobe PDF
Checksum (MD5)
606981687e175a2289bf53b4236b622e
Author(s)
Barrett, Betty
Cutcher-Gershenfeld, Joel
Paduano, Rocco
Date Issued
2001
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.
Subjects
Case Study
Aerospace
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