ABC원가시스템,ABC원가시스템example(사례) ,관리회계시스템
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작성일 22-11-13 17:33
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Download : ABC원가시스템,ABC원가시스템사례,관리회계시스템.ppt
Download : ABC원가시스템,ABC원가시스템사례,관리회계시스템.ppt( 92 )
순서
ABC원가시스템,ABC원가시스템사례,관리회계시스템 , ABC원가시스템,ABC원가시스템사례,관리회계시스템경영경제레포트 , ABC원가시스템 ABC원가시스템사례 관리회계시스템
Helpful for management decision
Find out which segments are profitable
Customer and product profitability
Feasibility in Benchmarking
Capital budgeting
Cost of implementing and maintenance
Time consuming
Internal resistance
Doesn’t provide timeliness information
Confusion among ABC and Traditional way
Time-Driven Activity Based Costing
The revised concept of Activity Based Costing by Kaplan & Anderson
Almost costs have time dimension
Activity
% of Time Spent
Assigned Cost
Activity Quantity
Cost-Driver Rate
Process customers orders
70%
$392,000
49,000
$8 per order
Handle customer inquiries
10%
$56,000
1,400
$40 per quantity
Perform credit checks
20%
$112,000
2,500
$44.80 per credit check
Total
100%
$560,000
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Activity
Quantity
Unit Time
Total Time Used(in minutes)
Cost-Driver Rate
Cost Assigned
Process customers orders
49,000
8
392,000
$6.4
$313,600
Handle customer inquiries
1,400
44
61,600
$35.20
$49,280
Per…(drop)
ABC원가시스템,ABC원가시스템사례,관리회계시스템,경영경제,레포트
ABC원가시스템,ABC원가시스템example(사례) ,관리회계시스템
레포트/경영경제
설명
ABC원가시스템,ABC원가시스템example(사례) ,관리회계시스템
다.
