これはまた企業がコスト低減の影響を模倣し、続いて達成される節約を確認することを可能にした。 総体的にみて、Activity Based Costing (ABC)は連続的な改善のための動的方法である。 Activity Based Costingを使うとどの企業でも作り付けの競争の費用の利点を有することができる従ってstakeholdersおよび顧客両方に絶えず価値を加えることができる。
ABC in service companies such as airlines?
ABC may be appropriate in the manufacturng company, but I doubt applying in service givng companies is worth while. Especially in the airline industry where there are various types of common costs and...
Degree of Detail in ABC
When planning to build an ABC model it is essential to first make the decision what level of detail ABC is to be captured. This depends on what questions are to be answered:
1. Strategic (about 100-1...
Time-driven ABC (TDABC)
Is anyone using TDABC as a substitute for traditional activity-based costing? I would love to discuss how it's working, implementation tactics, etc....
Over Recovery / Under Recovery Level
I want to know: Do you calculate an over/under recovery for each activity or do you calculate one singe over/under recovery for the company?...
ABC Costing in Make to Order of Repetive Manufacturing
I think ABC costing works better only in repetitive manufacturing type of industry, where the amount of production in a given period is steady.
Whereas in a make to order environment ABC may not work...
ABC in the Federal Environment
Does anybody have experience implementing ABC in the federal environment? There are obviously a lot of differences, but the same benefits can be reaped from determining the costs of performing certain...
How to Derive Overhead Cost from a P&L?
Hello reader, I'm trying to decompose the overhead of a company through its Profit and Loss account. I have calculated for my self what their overhead should be and I'd like to compare this with their...
ABC in an Advertising Firm?
How can ABC be applied in an advertising firm where activities vary per project, depending on the client, its marketing campaign, its objectives, and their budget?...
ABC: reduce non value adding activities?
How far do you agree that Activity Based Costing gives opportunities to reduce or eliminate activities that do not add value in a highly competitive environment?...
Consequences of ABC Analysis
If Activity-based Costing has been correctly implemented, and it turns out a product is causing losses, does this mean automatically that the product should be discontinued?...
Capacity Minutes and Industry Norms
Productivity levels in minutes - productive time
Work days are about 480 minutes (8 x 60). Where could I find what the industry norms are? Are there examples that show the average for the industry to...
Drivers still Right?
ABC is one of the most recent developed evolutions in costing. It has a big impact in allocating the cost to the right object... But still the question is: to what extent are the drivers right and eff...
ABC Helps Companies Survive Recession
Companies using ABC costing have a better chance of surviving the recession than companies using traditional methods. Please give your comments....
The Process of Activity Based Costing (ABC) simplified
While doing ABC the only thing to be kept in mind is the activity and the cost associated with it.
For example : A businessman buys a bus for using it in his public transport business. So he will ana...
Conditional Resources in ABC
How does ABC cater for estimating the cost of business processes which may take many different routes depending on the outcome of decisions or events - for instance, a resource may only be used once i...
Activity Based Costing (ABC)
Company's who use ABC method have a more chance in surviving under recession rather than company's who use Traditional Based Costing....
Overhead Costing - Food Manufacturing
The company I work for manufactures food. The company is small. How much overhead should I count into my costing?
I do not want to put too much in so I don't overcharge the customers when I price the...
Calculating the Most Profitable Way of Manufacturing a Product
Dear all, I am struggling with the start of a project in which I need to figure out what way of supplying a customer with a certain product is most profitable (from buying raw materials till deliverin...
Cost Management, Decision-making In recent years, cost accounting systems have been replaced by Activity Based Costing systems in the manufacturing secto...
Accounting, Costing Systems This presentation explains the concept of Activity Based Costing (ABC) and also explains an additional form of ABC: Addi...
Cost Management, Management Accounting, Managerial Accounting, Activity Based Costing This presentation provides detailed knowledge about Job Order Costing, one of the traditional product based costing syst...
Understanding that Activity Based Costing can be applied to the public sector Interview with Robert S. Kaplan, in which he discusses an example that led to a 35% cost reduction in the public sector ...