本帖最後由 stormgoing 於 2012-11-25 03:58 PM 編輯
ABC method 最大既好處就係可以幫我地更加準確計算product 既成本, 從而搵出最好既selling price and 蝕錢既產品出來~~~
除左tranditional costing 包括既direct variable cost, 我地仲會將indirect cost 分配去每一個product....希望可以找出production 最貴既process and 睇下點樣慳錢~~
以下是ABC既 好處and 實行方法~~~
ABC has proven its applicability beyond academic discussion. ABC is applicable throughout company financing, costing and accounting:
ABC is a modeling process applicable for full scope as well as for partial views.
ABC helps to identify inefficient products, departments and activities.
ABC helps to allocate more resources on profitable products, departments and activities.
ABC helps to control the costs at any per-product-level level and on a departmental level.
ABC helps to find unnecessary costs that may be eliminated.
ABC helps fixing the price of a product or service with any desired analytical resolution.
Steps to implement Activity-Based costing:
Identify and assess ABC needs - Determine viability of ABC method within an organization.
Training requirements - Basic training for all employees and workshop sessions for senior managers.
Define the project scope - Evaluate mission and objectives for the project.
Identify activities and drivers - Determine what drives what activity.
Create a cost and operational flow diagram – How resources and activities are related to products and services.
Collect data – Collecting data where the diagram shows operational relationship.
Build a software model, validate and reconcile.
Interpret results and prepare management reports.
Integrate data collection and reporting. |
發表於 2012-11-25 12:54 PM
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