Generally, discussions about ownership revolve around whether
the ABCM tool is owned by finance or operations. Both parties
have an interest, and traditionally ownership by finance has
tended to be the favoured option, though that does not necessarily
mean it is the best option.
Certainly, when you are initially scoping out the objectives
and requirements for the ABCM model, both finance and operations
need to work in close partnership. The guidelines you should
adopt in designing the model are:
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