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1、2004EnterpriseBusinessIntelligenceSummit2004年企業商業智慧應用發展趨勢論壇企業財務金融與績效管理解決方案ActivityBasedCosting簡介與案例分享德碩管理顧問公司王震宇協理May17,2004AgendaqThe3“W”s:25min–WhoisABeamConsulting?05min–WhatisActivity-BasedCosting(ABC)?10min–WhyActivity-BasedCosting(ABC)?10minqTSMCProjectSharing10minqGeneralABCImplementationAp
2、proach05minqQ&A05min©2003ABeamConsultingWhoisABeamConsulting?ABeamisaffiliatedwithoneoftheworld’slargestprofessionalservicepartnershipsDeloitteDeloitteToucheAsiaTohmatsuDeloitteDeloitteABeamC&APracticeConsulting&AdvisoryAsia2,000+119,000+peoplepeople21,000+people$15Brevenue35,000+people4,000+6offi
3、ces$1.7Brevenue140countries$6.0+Brevenuepeople26countries600+offices105countriesApplication122officesSupportServicesAlliance2,000people22supportcentres,190clientsworldwideProgramsqDeloitteisaleadingworld-wideproviderofprofessionalserviceswithmorethan119,000professionalsin140countriesandrevenuesof$
4、15BillionqDeloitteConsulting&Advisoryprovideshumanresources,financial,operations,strategyandinformationtechnologyconsultingservicesemployingmorethan20,000professionalswithrevenuesofmorethan$6.0BillionqInAsia,Deloitteoperatesin122officeslocatedacross26countriesandincludestheDeloitteConsulting&Advis
5、orypracticewithmorethan4,000peopleqABeamis$250MentityandoperatesinAsiawith6officesinJapan,ChinaandTaiwan.qUntilMarch2003ABeamwasaDeloitteConsultingmemberpartnership.Inconjunctionwiththesweepingchangesintheaccountingindustry,introducedbySarbanes-OxleylegislationintheUSfollowingtheEnroncollapse,theD
6、eloitteConsultingoperationsinJapanandTaiwanseparatedtobecomeABeam.qTodayABeamisafullyindependententityfromDeloitte.ABeamandDeloittecontinuetoco-workeffectivelythroughouttheworldbasedonyearsofmutualhistoryandtrust.©2003ABeamConsultingABeamis$250MentityandoperatesinAsiawith6officesinJapan,TaiwanandC
7、hina.•2,200Employees•Distributedinfiveareas•AnnualRevenue2.5BillionUSdollars–OperationStrategy§Asia-PacificArea–BusinessProcess•China(Shanghai)–ITTechnology•Taiwan(Taipei)–HumanResource•Japan•SingaporeOurMissionT
