Bill French
· ABC and the solution set to John Deere was covered in depth. · It is important to remember that ABC is not bulletproof and does not fit everyone (see Bala’s paper in the Reader for further insight). · The reason ABC has become a solution for cost management is due to the change in business environment (today overhead costs could be 40-95% of the cost, compared to for example 20% in the 1970’s) · The setup cost under ABC.