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Eduardo Gonzalez Plasencia
Cost Manager
Bardahl, Mexico
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Bardahl, a company founded in 1939 in the United States is the market leader in automotive fluids, additives and
lubricating oils.
Bardahl opened the first plant in Mexico in 1951, maintaining its top leadership in the market ever since.
Bardahl Mexico needed tools for strategic decisions. The financial analysis and accounting were correct but lacked detailed information for profitability and business analysis. Due to the nature of its business, divided into several channels, and the large number of SKU's, it was difficult to determine the Cost Objects profitability and there was suspicion that some of them were not as profitable as thought. There was no tool available to give them trustworthy and reliable information.
The ABC/M model supported by MyABCM allowed detailed analysis of the many cost objects, enabled strategic
decisions related to distribution channels, Products, Business Units and even personal information.
It was also critical for establishing standards in the Business Units and Sales Department, where the
implemented model supports their strategy of employee rewards.
Like any new methodology, this ABC project required commitment and sacrifices throughout the organization.
The results provided to the Board by MyABCM are critical and have generated major changes that will
positively impact the Company profitability.