ABSTRACT
This book’s Part 4, Supply Chain Process Improvement, describes ways to enlist one’s organization, trading partners, and process designers in the effort to become more competitive. This includes better service to customers, lower cost, and increased profits. Chapter 19 in this section, Part 5, attacked the issue of identifying, through activity-based costing (ABC), costs that are often hidden. Once costs are documented with ABC, tools in this chapter will guide teams to the next steps. Topics of the chapter include root causes for costs and the barriers that exist in addressing them.1
