Commit to one ABC driver map
Commit to testing one activity driver for an overhead pool.
Build one activity-driver map for a real overhead pool Use a high-risk pool such as setup, inspection, engineering change, customer support, purchasing, returns handling, or special shipping. A setup-cost pool currently spread by direct labor hours A customer-support pool currently spread by revenue An inspection-cost pool currently spread by units produced An engineering-change pool currently spread evenly across product families Pool: [overhead pool] Decision affected: [pricing / customer profitability / product mix / process improvement] Current base: [existing allocation base] Activity that consumes resource: [what creates the work] Candidate driver: [measurable driver] Two-day evidence pull: [where you will get driver…
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