用ABM衡量供應鏈成本(1).pdf16

EXECUTIVE SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
SO YOU’VE BEEN RE-ENGINEERED. NOW WHAT? . . . . . . . . . . . . . . . . . . . 3
WEAKEST LINK IN THE CHAIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
RESOLVING MISTRUST AND CONFLICT . . . . . . . . . . . . . . . . . . . . . . . . . . 6
RESOLVING SHORTCOMINGS FROM TRADITIONAL ACCOUNTING . . . . . . . . 6
MOVING OUTSIDE YOUR FOUR WA L L S . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
ABC INTEGRATION WITH ERP SOFTWARE —
A DRAMATIC SHIFT BY ERP VENDORS . . . . . . . . . . . . . . . . . . . . . . . . . . 9
FOUR WALL ABC VS. INTER-ENTERPRISE ABC . . . . . . . . . . . . . . . . . . . . 11
WHO BENEFITS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
ABC AND THE SUPPLY CHAIN COUNCIL’S SCOR MODEL . . . . . . . . . . . . . . 13
THE FUTURE OF ABC AND ERP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
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