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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-04-11编辑:zhaotianyun点击率:10926
论文字数:2831论文编号:org201604111430589804语种:英语 English地区:中国价格:免费论文
关键词:业务战略Business Strategies质量维度
摘要:摘要:本文主要讲述了规划和实施业务战略的过程。报告提出了质量维度的信息范围、及时性、格式和准确性和系统集成质量维度,灵活性、可访问性、规范化和媒体丰富性,贡献积极的使用管理会计系统的战略意义。
Activity Based Costing may be defined as a technique which involves identification of costs with each cost driving activity and making it as basis for absorption of costs over different products or jobs.
CHARACTERSTICS OF ABC
The characteristics of activity based costing can be summarized as follows:
It increases the number of costs pools used to accumulate overhead costs. The number of pools depends upon the cost driving activities. Thus, instead of accumulating overhead costs-in a single company-wise pool or departmental pools, the costs are accumulated by activities.
It charges overhead costs to different jobs or products in proportion to the cost driving activities in place of a blanket rate based on direct labor costs or direct hours or machine hours.
It improves the traceability of the overhead costs which results in more accurate unit cost data for management.
Identification of cost during activities and their causes not only help in computation of more accurate cost of a product or a job but also eliminate non-value added activities. The elimination of non-value added activities would drive down the cost of the product. This is in fact the essence of the activity based costing.
参与美国广播公司的元素——ELEMENTS INVOLVED IN ABC
Activity
Activity cost centre
Cost drivers
Process
Cost objects
Non value added activities
Activity based costing is very useful as it involves a deep evaluation of the product and helps scrutinizing the product, the following are the steps involved in activity based costing:
Evaluation of prevalent costing system
Identifying activities
Selection of cost pools
Determining cost pools
Assigning cost pools
Determine activity hierarchies
A- stands for the most used products
B- stands for the products used averagely
C- Stands for the products which are used the least.
Identifying outputs
Selecting suitable cost drivers
Computing cost drivers rates
Identifying cost to products
Test runs
基于活动的成本核算的使用——USES OF ACTIVITY BASED COSTING
Focus on cost: focus on where the cost originates i.e. the causes of the costs.
Accuracy: accurate product cost due to understanding of the cost behavior.
Only value added activities: identifies source of non-value added activity or wasted efforts and thus eliminates them.
Strategic information: strategic cost information of which long term profitability decision for a product can be taken.
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