ABC-ABM at Hewlett-Packard Europe for customer support
CMS Case Study Hewlett Packard 3rd trimester 2008 EM-Lyon
CASE STUDY : Hewlett Packard
France FONDACCI
Léa MONTANARI
Tarik OKTAN
Damien VALTIER
Yao WU
Hewlett Packard is an American group specialized into the computing sector and the communication market. Hewlett Packard is organized by product into several Business Units. The traditional accounting system gave information on costs per department. Even if there are worldwide accounting system rules, each manager of a business unit can implement new accounting system.
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Using the data in Tables 1.4 to 1.11:
Calculates the cost of the activities for France
ALLOCATION OF COST CENTER COSTS TO ACTIVITIES FOR FRANCE FOR Q3 1998
COST CENTER
COSTS OF THE CENTER FOR Q3 98 (€ THOUSANDS)
CALL RECEIPT
CALL QUALIFICATION
DISPATCHING (PEOPLE AND PARTS)
LOGISTICS (PARTS HANDLING)
FREIGHT
POP (CUSTOMER ASSIS (PART/UNIT SENT))
ON-SITE HP CE
ON-SITE TEMPS
ON-SITE 3RD PARTY CE
COURIER
CE ASSIST
ESCALATION
ROPS
Call Center
1 000
1 000
Qualification Center
2 000
1 200
800
Engineers
15 500
1 550
10 075
775
1 550
1 550
Courier costs (transportation)
600
600
Administration
2 400
2 400
Logistics (warehousing)
3 500
3 500
Logistics (transportation)
2 500
2 500
Subcontracting costs
3 000
450
450
450
1 650
TOTAL COST PER ACTIVITY (€ THOUSANDS)
1 450
1 650
1 250
3 500
2 500
1 550
10 075
775
1 650
600
1 550
1 550
2 400
ACTIVITY
FRANCE
GERMANY
ITALY
UK
TOTAL
CALL RECEIPT
1 450
2 250
900
1 500
6 100
CALL QUALIFICATION
1 650
3 000
800
2 000
7 450
DISPATCHING (PEOPLE AND PARTS)
1 250
1 000
950
975
4 175
LOGISTICS (PARTS HANDLING)
3 500
4 950
2 600
3 900
14 950
FREIGHT
2 500
3 150
1 200
3 000
9 850
POP (CUSTOMER ASSIS (PART/UNIT SENT))
1 550
1 350
800
2 100
5 800
ON-SITE HP CE
10 075
17 100
5 600
CASE STUDY : Hewlett Packard
France FONDACCI
Léa MONTANARI
Tarik OKTAN
Damien VALTIER
Yao WU
Hewlett Packard is an American group specialized into the computing sector and the communication market. Hewlett Packard is organized by product into several Business Units. The traditional accounting system gave information on costs per department. Even if there are worldwide accounting system rules, each manager of a business unit can implement new accounting system.
�
Using the data in Tables 1.4 to 1.11:
Calculates the cost of the activities for France
ALLOCATION OF COST CENTER COSTS TO ACTIVITIES FOR FRANCE FOR Q3 1998
COST CENTER
COSTS OF THE CENTER FOR Q3 98 (€ THOUSANDS)
CALL RECEIPT
CALL QUALIFICATION
DISPATCHING (PEOPLE AND PARTS)
LOGISTICS (PARTS HANDLING)
FREIGHT
POP (CUSTOMER ASSIS (PART/UNIT SENT))
ON-SITE HP CE
ON-SITE TEMPS
ON-SITE 3RD PARTY CE
COURIER
CE ASSIST
ESCALATION
ROPS
Call Center
1 000
1 000
Qualification Center
2 000
1 200
800
Engineers
15 500
1 550
10 075
775
1 550
1 550
Courier costs (transportation)
600
600
Administration
2 400
2 400
Logistics (warehousing)
3 500
3 500
Logistics (transportation)
2 500
2 500
Subcontracting costs
3 000
450
450
450
1 650
TOTAL COST PER ACTIVITY (€ THOUSANDS)
1 450
1 650
1 250
3 500
2 500
1 550
10 075
775
1 650
600
1 550
1 550
2 400
ACTIVITY
FRANCE
GERMANY
ITALY
UK
TOTAL
CALL RECEIPT
1 450
2 250
900
1 500
6 100
CALL QUALIFICATION
1 650
3 000
800
2 000
7 450
DISPATCHING (PEOPLE AND PARTS)
1 250
1 000
950
975
4 175
LOGISTICS (PARTS HANDLING)
3 500
4 950
2 600
3 900
14 950
FREIGHT
2 500
3 150
1 200
3 000
9 850
POP (CUSTOMER ASSIS (PART/UNIT SENT))
1 550
1 350
800
2 100
5 800
ON-SITE HP CE
10 075
17 100
5 600