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ABC-ABM at Hewlett-Packard Europe intended for customer support. Isabelle Lacombe & Pierre-Laurent Bescos

DESK OF CONTENTSQuestion 1a ………………………………………………………………………………………………………………………. 3b ………………………………………………………………………………………………………………………. 3c …………………………………………………………………………………………………………………….... 4Question a couple of …………………………………………………………………………………………………………………………………5Question a few …………………………………………………………………………………………………………………………………6Question some …………………………………………………………………………………………………………………………………6References …………………………………………………………………………………………………………………………………7QUESTION 1a. Calculate the cost of those activities for France.

Table 1 ) 4 Calculation of the HURUF results for Q3 98; cost per activity in € thousandsActivity FranceGermanyItalyUKTotalCall receipt1. 4502. 2509001. 5006. 100Call qualification1. 6503. 0008002. 0007. 450Dispatching (people and parts)1. 2501. 0009509754. 175Logistics (parts handling)3. 5004. 9502. 6003. 90014. 950Freight2. 5003. 1501. 2003. 0009. 850POP (Customer Assists (Parts/Unit sent))1. 5501. 3508002. 1005. 800On-site HEWLETT PACKARD CE10. 07517. 1005. 6009. 00041. 775On-site Temps7759006006002. 875On-site 3rd party CE1. 6509006001. 0504. 200Courier6001. 3505003002. 750CE Assist1. 5502. 4751. 0001. 06\. 225Escalation1. 5502. 4751. one thousand one. 5006. 625Rops2. 4004. 0501. 8002. 10010. 350Total30. 50044. 95018. 45029. 225123. 125b. Calculate the device cost of the delivery procedure for Portugal, and the unit cost of the delivery procedure 'HP On-Site' by actions for England.

Table 1 ) 9 Device cost of restore per delivery process for France, Q3 1998 (in €)Activity Remote control solutionCourier Support (Exchange)POP (Parts/Unit Sent)On-site HP CEOn-site TempsOn-site subcontractInstallationTotal Total cost in € (a)1. 6411. 8632. 30817. 3573. 1122. 8761. 34430. 500Number of repairs per procedure (b)24. 0005. 0003. 00022. 0009. 00012. 0008. 00083. 000Unit expense per repair in € = (a)/(b)*100068373769789346240168367Table 1 . 11 Cost every repair and per activity (Q3 1998): cost by activities for the delivery process 'HP On-site' (in €)Activity FranceGermanyItalyUKCall receipt17, 57, 56, seventy nine, 1Call qualification22, 050, 624, 824, 7Dispatching (people and parts)31, 121, 515, 119, 6Logistics (parts...

References: REFERENCESMeulen van welcher, H. & Koomen, C. (2010) Address 2, section 4& a few Held for Nyenrode Organization Universiteit, 20 January 2010.

Lacombe, I. & Bescos, G. L. (1998) ABC-ABM in Hewlett-Packard Europe for customer care.

Horngren, C. T. Venir, S. Meters. Forster, G. Rajan, M. & Ittner, C. (2009) Cost Accounting, a managerial emphasis, thirtheenth edition. UNITED STATES, Pearson Intercontinental Edition.

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