Ciba Additives Hong Kong (CAHK) employs around 120 people and part of Ciba Specialty Chemicals’ Additives Division. Other divisions of the parent company Novartis, had experience with ABC. Pressures from the Switzerland-based headquarters and internal pressure from the local operation to have a fairer cost allocation system initiated CAHK’s ABC activity. A multi-disciplinary team included a practitioner team (a project leader with accounting and finance background, user staff members from in...

BPIR Categories

5.3.1 Develop & adjust production delivery process
11.3.2 Provide internal financial information
14.1.1 Design & deploy performance measurement system
11.1.2 Manage resource allocation
5.1.1 Plan key production & delivery processes

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