The A case (see also the B case, OM-0814) puts the student in the role of a cost analyst for a divisional manufacturer of electronic communications equipment who has been assigned to a re-engineering team. The team's mission is to improve the billing process in the accounting department. The A case describes the current account billing process and gives time and cost data on activities; it also describes an improved process. The student's task is to construct a simple process flow diagram (process map) of both the current and the improved processes for purposes of comparison.
