本帖最後由 stormgoing 於 2012-11-25 12:03 PM 編輯
ABC 同traditional costing 最大既分別係佢會再 indirect cost (head office cost, admin staff cost ) 果D分埋去個product.....
等個costing 計得準D , 令我地set sales price 果D sell 得準D
e.g. 有一個product 既variable cost 好低, 但佢要佔用工廠好多好多時間, 佔好多好多 office 人去處理..........
traditional costing 會覺得佢好平, 因為indirect cost 係平均分配,咁set 個price 過低, 越賣越蝕錢
ABC 就會考慮埋~~~
Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing models.
With ABC, an organization can soundly estimate the cost elements of entire products and services. That may help inform a company's decision to either:
- Identify and eliminate those products and services that are unprofitable and lower the prices of those that are overpriced (product and service portfolio aim)
- Or identify and eliminate production or service processes that are ineffective and allocate processing concepts that lead to the very same product at a better yield (process re-engineering aim).
In a business organization, the ABC methodology assigns an organization's resource costs through activities to the products and services provided to its customers. ABC is generally used as a tool for understanding product and customer cost and profitability based on the production or performing processes. As such, ABC has predominantly been used to support strategic decisions such as pricing, outsourcing, identification and measurement of process improvement initiatives. |
發表於 2012-11-25 11:25 AM
| 