This approach works well in the limited setting in which it was initially applied, typically a single department, plant, or location. Difficulties arise, however, when you try to roll this approach out on a large scale for use on an ongoing basis. In one large bank’s brokerage operation, the ABC data-gathering process required 70,000 employees at more than 100 facilities to submit monthly reports of their time allocation. The company employed 14 people full-time just to manage the data collection, processing, and reporting.