The Power Group

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Activity Based Labor Contract Costing (ABLCC) .

The Activity Based Labor Contract Costing model allows for valid comparisons between union facilities and non–union facilities. It also allows for the management bargaining team to exercise maximum flexibility at the table as it relates to a number of contract clause costing measures.

Activity Based Labor Contract Costing is used to provide both a traditional view and an activity based costing view that all companies and organization's can understand and utilize in striving to tie together organizational objectives with division/department objectives.

The benefits are:

  • It allows for valid comparisons between union facilities and non-union facilities;
  • It establishes true and net costs, and;
  • It allows for maximum flexibility at the bargaining table.

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