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  • May 1992 (Revised January 2000)
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Asea Brown Boveri: The ABACUS System

By: Robert L. Simons
  • Format:Print
  • | Language:English
  • | Pages:24
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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; Analytics and Data Science; 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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About The Author

Robert Simons

Accounting and Management
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Related Work

    • November 1998 (Revised December 1998)
    • Faculty Research

    Asea Brown Boveri (Condensed)

    By: Robert L. Simons
Related Work
  • Asea Brown Boveri (Condensed) By: Robert L. Simons
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