more gallons of ice cream, the volume of these activities must increase.
the factory cleaners must come in and thoroughly clean the machines, removing all of the chocolate residue
the more often the machines are stopped and started to begin a new batch, the more likely it is that the machines will break down, requiring more repairs.
quality control inspections ensure the quality and flavor of each batch
the accounting department must track a different mix of ingredients, with different costs, as they are inserted into the production process
Operating the ice cream production process Producing a specific batch of ice cream Servicing the special needs of each individual ice cream flavor Keeping the factory open
Producing a specific batch of ice cream
tied to the number of ingredients
tied to the number of batches of ice cream produced by the company than to the number of gallons of ice cream produced
Unit Batch Product line Facility support
they correspond to four general categories that have been identified for use in any business setting that uses ABC
Glasp is a social web highlighter that people can highlight and organize quotes and thoughts from the web, and access other like-minded people’s learning.