Commit to Fix One Misleading Allocation
Commit to replacing a weak overhead allocation with a testable ABC driver hypothesis.
Replace one misleading allocation with an ABC driver test Use a real allocation such as support by revenue, setup by labor hours, warranty by units, or onboarding by contract value. I will challenge [current allocation] because it distorts [decision]. I believe the activity is [observable work], and the stronger driver is [candidate driver]. I will test it with [sample/data source] and share the before -> after impact with [decision owner]. Support cost currently allocated by customer revenue even though support tickets and severity vary widely. Setup overhead currently allocated by direct labor hours even though production runs trigger setup work.…
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