Activity-Based Costing and Performance Measurement at Coca-Cola

Requirements:

1. Identify cost drivers for Coca-Cola's beverage production processes, including bottling and distribution.

Cost Driver	Description
Bottling Runs	Number of bottling runs per product
Distribution Miles	Miles traveled for product distribution
Marketing Campaigns	Number of marketing campaigns launched

2. Implement an activity-based costing (ABC) system to allocate overhead costs to different beverage product lines.
3. Analyze the profitability of each product line based on ABC allocations and sales revenue.
4. Recommend cost management strategies to optimize operational efficiency and reduce production costs.