Publications
Publications
- May 1992 (Revised January 2000)
- HBS Case Collection
Asea Brown Boveri: The ABACUS System
By: Robert L. Simons
Abstract
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.
Keywords
Financial Reporting; Profit; Business Growth and Maturation; Data and Data Sets; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
Citation
Simons, Robert L. "Asea Brown Boveri: The ABACUS System." Harvard Business School Case 192-140, May 1992. (Revised January 2000.)
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