User Story 1:
Precondition: The company is currently using a traditional costing system that does not accurately allocate costs to activities.
Post condition: The company implements an ABC system to allocate costs based on activities.
Potential business benefit: Improved accuracy in cost allocation, leading to better decision-making.
Processes impacted: Cost allocation, budgeting, financial reporting.
User Story description: As a financial analyst, I want to implement an ABC system to accurately allocate costs to activities, so that I can provide more accurate financial reports and support better decision-making. This will involve identifying activities, determining cost drivers, and allocating costs based on activity consumption. The system should be able to handle large volumes of data and provide real-time cost information.
Key roles involved: Financial analyst, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, and cost allocations.
Key metrics involved: Accuracy of cost allocation, cost savings, improved decision-making.
User Story 2:
Precondition: The company has a complex production process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each activity.
Processes impacted: Cost allocation, pricing, profitability analysis.
User Story description: As a production manager, I want to implement an ABC system to accurately allocate costs to activities, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by activity.
Key roles involved: Production manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations.
Key metrics involved: Activity profitability, cost savings, pricing accuracy.
User Story 3:
Precondition: The company has a complex supply chain with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each activity in the supply chain.
Processes impacted: Supply chain management, cost allocation, supplier evaluation.
User Story description: As a supply chain manager, I want to implement an ABC system to accurately allocate costs to activities in the supply chain, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by activity in the supply chain.
Key roles involved: Supply chain manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the supply chain.
Key metrics involved: Activity profitability in the supply chain, cost savings, supplier performance.
User Story 4:
Precondition: The company has a complex customer service process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each customer service activity.
Processes impacted: Customer service management, cost allocation, service pricing.
User Story description: As a customer service manager, I want to implement an ABC system to accurately allocate costs to activities in the customer service process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by customer service activity.
Key roles involved: Customer service manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the customer service process.
Key metrics involved: Activity profitability in customer service, cost savings, service pricing accuracy.
User Story 5:
Precondition: The company has a complex marketing process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each marketing activity.
Processes impacted: Marketing management, cost allocation, campaign planning.
User Story description: As a marketing manager, I want to implement an ABC system to accurately allocate costs to activities in the marketing process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by marketing activity.
Key roles involved: Marketing manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the marketing process.
Key metrics involved: Activity profitability in marketing, cost savings, campaign ROI.
User Story 6:
Precondition: The company has a complex research and development process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each R&D activity.
Processes impacted: R&D management, cost allocation, project evaluation.
User Story description: As an R&D manager, I want to implement an ABC system to accurately allocate costs to activities in the research and development process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by R&D activity.
Key roles involved: R&D manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the R&D process.
Key metrics involved: Activity profitability in R&D, cost savings, project ROI.
User Story 7:
Precondition: The company has a complex distribution process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each distribution activity.
Processes impacted: Distribution management, cost allocation, pricing.
User Story description: As a distribution manager, I want to implement an ABC system to accurately allocate costs to activities in the distribution process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by distribution activity.
Key roles involved: Distribution manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the distribution process.
Key metrics involved: Activity profitability in distribution, cost savings, pricing accuracy.
User Story 8:
Precondition: The company has a complex human resources process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each HR activity.
Processes impacted: HR management, cost allocation, budgeting.
User Story description: As an HR manager, I want to implement an ABC system to accurately allocate costs to activities in the human resources process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by HR activity.
Key roles involved: HR manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the HR process.
Key metrics involved: Activity profitability in HR, cost savings, budget accuracy.
User Story 9:
Precondition: The company has a complex IT support process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each IT support activity.
Processes impacted: IT support management, cost allocation, service pricing.
User Story description: As an IT manager, I want to implement an ABC system to accurately allocate costs to activities in the IT support process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by IT support activity.
Key roles involved: IT manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the IT support process.
Key metrics involved: Activity profitability in IT support, cost savings, service pricing accuracy.
User Story 10:
Precondition: The company has a complex sales process with multiple activities.
Post condition: The company implements an ABC system to allocate costs to activities accurately.
Potential business benefit: Improved understanding of costs and profitability of each sales activity.
Processes impacted: Sales management, cost allocation, pricing.
User Story description: As a sales manager, I want to implement an ABC system to accurately allocate costs to activities in the sales process, so that I can better understand the costs and profitability of each activity. This will involve identifying cost drivers, determining activity costs, and allocating costs based on activity consumption. The system should provide real-time cost information and allow for analysis of profitability by sales activity.
Key roles involved: Sales manager, IT developer, management accountant.
Data objects description: The system will store data on activities, cost drivers, activity costs, and cost allocations in the sales process.
Key metrics involved: Activity profitability in sales, cost savings, pricing accuracy.