examine fundamental business processes and enabling them to reengineer the way they do
business. ABC systems can also play an essential strategic role in building and maintaining
a successful e-commerce business because they can answer questions about production
costs and help managers allocate resources more effectively.
Case-in-Point 1.9 Art.com, with its collection of prints, posters, and photographs, combined
with its custom framing service, offers consumers unlimited opportunities to find ‘‘just
the right piece of artwork.’’ It’s a dot-com success story. When the start-up company turned
to professionals to help it build a long-term successful business, the consultants used ABC to
identify 12 key activities. By focusing on the most costly activities, company executives find
that they can do a better job of managing resources.8
examine fundamental business processes and enabling them to reengineer the way they dobusiness. ABC systems can also play an essential strategic role in building and maintaininga successful e-commerce business because they can answer questions about productioncosts and help managers allocate resources more effectively.Case-in-Point 1.9 Art.com, with its collection of prints, posters, and photographs, combinedwith its custom framing service, offers consumers unlimited opportunities to find ‘‘justthe right piece of artwork.’’ It’s a dot-com success story. When the start-up company turnedto professionals to help it build a long-term successful business, the consultants used ABC toidentify 12 key activities. By focusing on the most costly activities, company executives findthat they can do a better job of managing resources.8
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