【管理課件】abc成本分析法-在線瀏覽
2024-09-11 17:32本頁(yè)面
【正文】 lement ABClResistance to change among managers and employeesv Reading by Booth and Giacobbe50Other activitybased costing issueslSources of variations in types of ABC include whetherv actual (past) or budgeted costs are analysedv the implementation is a oneoff project or an ongoing systemv cost objects, other than products, are included51Other activitybased costing issueslImplications of excess capacityv ABC estimates the cost of resources used to perform activities to produce and sell products, which may not always equal the cost of resources suppliedv need to account for the costs of unused capacity when budgeted costs have been used to generate activitybased product costs52Other activitybased costing issueslBehavioural issues v change can be perceived as threateningABC may require changes in data collected and collection and analysis proceduresv ‘bottomup’ change management may give some degree of ownership of any changes caused by ABCv management must be seen as mitted to the change process53Limitations of activitybased costinglIf a high level of facilitylevel costs are allocated to products, this can lead to an arbitrary element of product costlUnitised batch, product and facilitylevel costs can lead to product costs that are of limited use for decision makinglThe cost of updating an ABC system can be very high, but this is needed to avoid producing outdated, irrelevant information54Activitybased costing in service anisationslABC can be difficult to implement in service firms, becausev high levels of facility costs cause problems with costing servicesv individual activities are difficult to identify because they are nonrepetitivev a nonrepetitive production environment makes it difficult to identify service outputs55Activitybased management (ABM)lProcess of using information from activitybased costing to analyse activities, cost drivers and performance so that customer value and profitability are improvedlCustomer valuev the features of a product which customers are willing to pay 56Using ABM to reduce costslIdentify the major opportunities for cost reductionlDetermine the real causes of these costslDevelop a program to eliminate the causes, and, therefore, the costslIntroduce performance measures to monitor the effectiveness of cost reduction efforts57Identifying the major opportunities for cost reductionlValueadded activitiesv essential to the customer, or businesslNonvalueadded activitiesv can be eliminated without detriment to either the customers or the business58ValueAdded CostslA valueadded cost is a cost that customers perceive as adding value, or utility, to a product or service . for a puter:– Adequate memory – Preloaded software– Reliability– Easytouse keyboards59Nonvalueadded costslA nonvalueadded cost is a cost that customers do not perceive as adding value, or utility, to a product or service.– Cost of expediting– Rework– Repair– Material inspection– Idle time60ActivityBased Management lABM can be used for–Product pricing and mix decisions–Cost reduction and process improvement decisions–Design decisions61Product Pricing and Mix DecisionslABC gives management insight into the cost structures for making and selling a diverse range of products.lIt provides more accurate product cost information and more detailed information on costs of activities and the drivers of those costs.62Cost Reduction and Process Improvement DecisionslManufacturing and distribution personnel use ABC systems to focus on cost reduction efforts.lManagers set costreduction targets in terms of reducing the cost per unit of the costallocation base.63Design DecisionslManagement can identify and evaluate new designs to improve performance by evaluating how product and process designs affect activities and costs.lCompanies can work with their custome
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