03110nam a22004811i 4500 000709368 CaToSAGE 20240202172917.0 20180103162434.3 m|||||o||d|||||||| cr ||||||||||| 180103r20082008enk fo 000 0|eng|d NEZPRACOVANÝ IMPORT 9781526428646 (ebook) : No price (OCoLC)1023543069 CaToSAGE eng CaToSAGE rda pn UtOrBLW HD9577.G24 S543 2008 338.272809667 Ansari, Shahid Jamal, author. Activity-based management in Shell Gabon / Shahid Ansari, Jan Bell. London : Institute of Management Accountants, 2008. 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier SAGE Knowledge. Cases Originally published in Ansari, S., & Bell, J. (2008). Activity-Based Management in Shell Gabon. IMA Education Case Journal, 1(4), Article 4. During the 1990's, world events, such as Russia's increased oil production and Asia's economic meltdown, caused excess oil supply and low world prices. This case reports actual efforts by Shell Gabon (SG), a wholly owned subsidiary of Royal Dutch Shell (RDS), a major Dutch oil company, to control its costs during that time period in order to obtain necessary funding for capital expenditures.By 1996, most of the oil on land in SG's region was depleted, and the number of barrels produced had decreased without a corresponding reduction in operating costs. Accordingly, the unit operating cost per barrel (UOC) increased. SG needed capital development funds from RDS to expand off shore operations. However, in its peer comparison, SG had one of the highest UOC and was told that they had a low priority for new capital expenditures. Faced with the prospect of decreasing output and increasing UOC, SG used activity based analysis and management to manage cost.While the Case has seven listed requirements, there are three which should be noted. Requirement 2 requires the computation of the cost of activities in the IT Department; requirement 3 deals with appropriate performance measures and requirements 5 and 6 deal with benchmarking. These requirements will be of interest to readers, especially since the case is unusual - it is set in the oil industry and deals with a service department. Description based on XML content. elektronické knihy fd186907 czenas electronic books eczenas Shell-Gabon. Petroleum industry and trade Gabon Cost of operation. Petroleum industry and trade Finance Gabon. Risk assessment. Bell, Jan, author. SAGE Knowledge. Cases. SAGE Knowledge https://sk.sagepub.com/cases/activity-based-management-in-shell-gabon Plný text SBC EB NEPOSILAT EB