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ACC 560 WEEK 3 ASSIGNMENT 1

ACC 560 WeeK 3 Assignment 1,

Hilton Worldwide Management Services

Hilton Worldwide Management Services is the brains and brawn behind the Hilton brand. The Hilton brand consists of hotel chains across the Americas like Hilton, Hampton, Embassy Suites, Waldorf and more. This management services group has a portfolio of over 340 properties in the Americas with nearly 69,000 team members. Hilton worldwide. (n.d.)

The support functionof this group is fairly extensive. They have legal services, supply management, HR & Training, finance, technology, architecture and construction, owner relations and communications. The last note on the company is they created a specialist global ecommerce force to manage the online presence of their partners. Hilton worldwide. (n.d.)

Discuss how a time driven ABC cost system can be implemented in thecompany you researched and the benefits that the use will yield to the business performance

First, this service company uses a hub and spoke concept so they are always in the right place to assist their partners.This tells me that HMS has already looked at TDABC and understands that moving services closer to their partners saves time and money. Even with this concept in place, there is always room for improvement, and this is how HMS can design TDABC to improve their services.

After you have buy-in from management, the ABC team will need to be selected. Exhibit 1 from the article “Implementing Activity-based Costing” tells us the typical ACB project team consists of the following members:

Service manager who has the knowledge of the service area being researched
Service engineer who has the knowledge of the service design
Management/cost accountant who has knowledge of information sources and needs
Service management who has the knowledge of vendors and material requirements

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