Activity-Based-Costing1外文翻译.pdfVIP

By revealing the links between activities and resource consumption, ABC points directly to profit opportunities. Profit Priorities fro m Aotivity-Based Costing by Robin Cooper and Robert S. Kaplan In recent years, companie s have reduced their the ABC analysis helps managers focus their atten- dependency on traditional accounting systems by tion and energy on improving activities that will developing activity-based cost management sys- have the biggest impact on the bottom line . tems. Initially, managers viewed the ABC approach Fully exploiting ABC as a guide to profitability, as a more accurate way of calculating product costs. however, requires a conceptual break from tradition- But ABC has emerged as a tremendously useful al cost accounting systems and a willingness to act guide to management action that can translat e on tbe insigbts ABC analysis provides. Managers directly int o higher profits . Moreover, th e ABC must refrain from allocating all expenses to individ- approach is broadly applicable across the spectrum ual unit s and instead separate th e expenses and of company functions and not just in the factory. match tbem to the level of activity tbat consumes tbe resources. Very simply, managers sbould sepa- ABC is a powerful tool - but rate tbe expenses incurred to produce individual unit s of a particular product from tbe expenses need- only if managers resist ed to produce different products or to