Dự án được chia thành bốn giai đoạn chính. Các giai đoạn bao gồm giới thiệu ABC, thu thập dữ liệu và thu thập thông tin, xây dựng mô hình, và phân tích dữ liệu và báo CỨU TÌNH HUỐNG dự án Phương pháp tiếp cận | 162 ABC AIRWAYS IMPLEMENTATION LANDS MILLIONS IN PROCESS CASE STUDY Project Approach The project was divided into four main phases. The phases consisted of introduction to ABC data collection and information gathering model building and data analysis and reporting. Introduction to ABC Phase To ensure a common starting point several meetings were held with all employees to explain the ABC project why it was being undertaken and the insights it would provide. These initial meetings served to achieve employee buy-in and support. Subsequent meetings were held with team leaders and representative members of each of the 24 work teams who were most familiar with the engine shop processes and who could describe the objectives and the benefits of the initiative. Data Collection and Information Gathering One of the initial steps in the data collection phase was to understand the level of cost object detail to be costed. By understanding the level of detail to be costed the team could gain insight into the types of activities and the level of detail to be collected and measured. Once the products to be costed were understood the team began to gather specific cost pool information. The team determined it was necessary to collect and include the cost of rent utilities and benefits which were paid by the corporate headquarters in order to determine the true cost of the Power Plant Department. Costs were also collected for other areas known as the periphery groups that include warranty stores training and purchasing. These are separate groups within ABC Airways that operate their own budgets and perform services not only for the Power Plant Department but for other areas as well. These costs were also important to include in the analysis in order to understand the true cost of the Power Plant Department. Next activities were collected from each of the work teams including core and noncore activities such as tear-down welding waiting for tooling and rework. The diversity of the .
