ABC成本分析法(ppt 72頁)
ABC成本分析法(ppt 72頁)內容簡介
Evolution of ABC
Product costs don’t make sense
Plantwide Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Cost Distortions caused by 2-stage allocations
Questionable profit margins
Erosion of company profits
Causes of problems
distorted product costs
Solution: Activity Based Costing
Solution: Activity Based Costing
Activity Based Costing (ABC)
Activity Based Costing (ABC)
How Costs are Treated Under Activity-Based Costing
Activity-based costing
Designing an ABC System
Designing an ABC System
Steps for Implementing ABC
Identifying and Defining Activities
Output Unit-Level Costs...
Batch-Level Costs...
Facility-Sustaining Costs...
Different forms of ABC
The Mechanics of ABC
Step 3: Assign Costs to Activity Cost Pools
Step 4: Calculate Activity Rates
Step 5: Assign Costs to Cost Objects
Step 6: Prepare Management Reports
Product Margins
Differences Between ABC and Traditional Product Costing
Activity-based versus conventional product costs
ABC benefits will be greatest where...
ABC benefits will be greatest where...
Impediments to introducing ABC
Other activity-based costing issues
Other activity-based costing issues
Other activity-based costing issues
Limitations of activity-based costing
Activity-based costing in service organisations
Activity-based management (ABM)
Using ABM to reduce costs
Identifying the major opportunities for cost reduction
Value-Added Costs
Non-value-added costs
Activity-Based Management
Product Pricing and Mix Decisions
Cost Reduction and Process Improvement Decisions
Design Decisions
Just-In-Time Production Systems
Major Features of a JIT System
Key features of JIT production
Key features of JIT production
Key features of JIT production
Costs of JIT
Benefits of JIT
..............................
Product costs don’t make sense
Plantwide Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Cost Distortions caused by 2-stage allocations
Questionable profit margins
Erosion of company profits
Causes of problems
distorted product costs
Solution: Activity Based Costing
Solution: Activity Based Costing
Activity Based Costing (ABC)
Activity Based Costing (ABC)
How Costs are Treated Under Activity-Based Costing
Activity-based costing
Designing an ABC System
Designing an ABC System
Steps for Implementing ABC
Identifying and Defining Activities
Output Unit-Level Costs...
Batch-Level Costs...
Facility-Sustaining Costs...
Different forms of ABC
The Mechanics of ABC
Step 3: Assign Costs to Activity Cost Pools
Step 4: Calculate Activity Rates
Step 5: Assign Costs to Cost Objects
Step 6: Prepare Management Reports
Product Margins
Differences Between ABC and Traditional Product Costing
Activity-based versus conventional product costs
ABC benefits will be greatest where...
ABC benefits will be greatest where...
Impediments to introducing ABC
Other activity-based costing issues
Other activity-based costing issues
Other activity-based costing issues
Limitations of activity-based costing
Activity-based costing in service organisations
Activity-based management (ABM)
Using ABM to reduce costs
Identifying the major opportunities for cost reduction
Value-Added Costs
Non-value-added costs
Activity-Based Management
Product Pricing and Mix Decisions
Cost Reduction and Process Improvement Decisions
Design Decisions
Just-In-Time Production Systems
Major Features of a JIT System
Key features of JIT production
Key features of JIT production
Key features of JIT production
Costs of JIT
Benefits of JIT
..............................
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