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Để đảm bảo một điểm bắt đầu phổ biến, một số cuộc họp đã được tổ chức với tất cả nhân viên để giải thích dự án ABC, lý do tại sao nó đã được thực hiện, và sự hiểu biết nó sẽ cung cấp. Các cuộc họp này ban đầu phục vụ để đạt được nhân viên mua và hỗ trợ. | 190 VETERANS BENEFITS DISCOVERING THE COST OF DOING BUSINESS reporting on results. Utilizing industry-leading capabilities in data warehousing analytics and business intelligence this solution gives stakeholders intelligence that they can use throughout the performance-based budgeting process. SAS software is unmatched in its ability to access and integrate data from traditionally siloed budget performance planning and cost accounting systems and to transform that information into insights that can drive confident decision making. ENDNOTE 1. John Miller Implementing Activity-Based Management in Daily Operations New York John Wiley Sons Inc. 1996 193. APPENDIX MCI AND MICROCELL TWO SUCCESS STORIES In addition to the anonymous cases provided in this book I am pleased to present some additional material regarding performance management. This section contains two very important success stories written by SAS Institute Inc. Our customers MCI and Microcell have agreed to allow us to present these to you and I hope you find them as exciting as we do. While you read these cases ask yourself What if I could meet all of my financial reporting requirements as well as understand my costs for over 15 million customers in 65 countries An even more provocative question concerns profitability and customer lifetime value. The tools exist today to allow you to understand your customers lifetime value segment them into groups based on their profitability and predict which customers you are likely to churn. What if those were your most profitable customers These two cases studies are very relevant to the current state of activity-based costing and performance management. Both retail and public sector industries are seeing an increased need to focus on cost management because of increased competition the president s management agenda or simply tighter regulations. PRESSING THE RIGHT BUTTONS MCI RINGS UP SAVINGS TO IDENTIFY AND UNDERSTAND OPERATING COSTS Until recently the .
