ABC-ABM at Hewlett-Packard Europe for customer support

2746 Words11 Pages
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 (€…show more content…
R ASSIS (PART/UNIT SENT))

3 000

3 000

ON-SITE HP CE

38 000

2 000

40 000

ON-SITE TEMPS

10 000

10 000

ON-SITE 3RD PARTY CE

1 000

2 000

3 000

COURIER

5 000

5 000

CE ASSIST

8 000

1 000

1 000

10 000

ESCALATION

350

50

400

ROPS

24 000

5 000

3 000

22 000

9 000

12 000

8 000

83 000

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ACTIVITY

REMOTE RESOLUTION

COURIER ASSIST (EXCHANGE)

POP (PARTS/UNIT SENT)

ON-SITE HP CE

ON-SITE TEMPS

ON-SITE SUBCONTRACT

INSTALLATION

TOTAL

CALL RECEIPT

419

87

52

384

157

210

140

1 450

CALL QUALIFICATION

528

110

66

484

198

264

-

1 650

DISPATCHING (PEOPLE AND PARTS)

-

171

103

685

291

-

-

1 250

LOGISTICS (PARTS HANDLING)

-

438

263

1 750

744

306

-

3 500

FREIGHT

-

313

188

1 250

531

219

-

2 500

POP (CUSTOMER ASSIS (PART/UNIT SENT))

-

-

1 550

-

-

-

-

1 550

ON-SITE HP CE

-

-

-

9 571

-

-

504

10 075

ON-SITE TEMPS

-

-

-

-

775

-

-

775

ON-SITE 3RD PARTY CE

-

-

-

-

-

258

517

1 650

COURIER

-

600

-

-

-

-

-

600

CE ASSIST

-

-

-

1 240

155

155

-

1 550

ESCALATION

-

-

-

1 356

-

-

194

1 550

ROPS

694

145

87

636

260

347

231

2 400

TOTAL COST IN € PER DELIVERY PROCESS

1 641

1 863

2 308

17 357

3 112

1 759

1 585

30 500

Number of repairs per delivery process (number of
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