3. ABE Plumbing, Inc. (Centralized Small
Business Accounting System)
ABE Plumbing, Inc., opened its doors in 1979 as a wholesale
supplier of plumbing equipment, tools, and parts to
hardware stores, home-improvement centers, and professional
plumbers in the Allentown–Bethlehem–Easton
metropolitan area. Over the years, the company has
expanded its operations to serve customers across the
nation and now employs over 200 people as technical
representatives, buyers, warehouse workers, and sales
and office staff. Most recently, ABE has experienced fierce
competition from the large online discount stores such
as Harbor Freight and Northern Supply. In addition,
the company is suffering from operational inefficiencies
related to its archaic information system. ABE’s
revenue cycle procedures are described in the following
paragraphs: