Asea Brown Boveri: The ABACUS System
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Publication Date:
May 19, 1992
Industry:
Technology
Source:
Harvard Business School
Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on a full-cost basis (including interest on capital employed and replacement cost depreciation). Exhibits illustrate both inputs and graphical outputs from the system as well as the details of accounting calculations.
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Asea Brown Boveri: The ABACUS System
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