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Tuy nhiên, bạn phải thận trọng của lời hứa và các rủi ro của dữ liệu chi phí thời gian thực. Nếu misapplied, thiệt hại vĩnh viễn hơn dài hạn có thể được gây ra bởi các quyết định nghèo được thực hiện dựa trên bất thường chi phí gần đây. | 22 LUBEOIL SHAPING BUSINESS TODAY AND IN THE FUTURE the perception of the business centered on dollars per barrel everything was measured that way. What this led to was a culture of increasing volume at all costs without an accurate understanding of what it truly meant for the organization in terms of activities costs or profits. This volume-based mentality led to significant inaccuracies in product service costing often resulting in behavior that was contrary to real bottom-line impact. INTRODUCTION Like many lubrication companies in the mid-1990s LubeOil Corp saw that the demand for finished lubrication products was forecasted to exceed 300 million barrels of product by the year 2005 Exhibit 2.1 . Believing that 60 of that demand would be in emerging markets such as Africa and the Middle East LubeOil wanted to understand what customers products and segments to focus on to capture as much of the market as possible to take over the number-one position in lubrication products worldwide. Understanding that it could no longer create business strategy based on historical sales volumes LubeOil shifted focus to a small initiative getting little attention throughout the entire organization. That initiative was activity-based costing ABC . ORGANIZATIONAL ISSUES Lubricants are one of the highest profit margin areas of LubeOil s downstream business. This product category includes items that are readily recognizable to retail consumers such as its flagship passenger vehicle lubricant and thousands of other industrial and commercial-grade lubricants. Uncharacteristically complex the lubricant business is an exception to the conventional pattern of the few-products high-volume oil industry. LubeOil is an integrated supplier of lubricants meaning that it possesses the technology and infrastructure for producing lubricants from base components i.e. crude oil and chemical additives and delivering finished products to end-customers. There are over 30 000 lubricant stock-keeping .
