专业英语演讲稿解说.pptVIP

Time-Driven Activity-Based CostingA New Way to Drive profitability 时间驱动作业基础成本制 一个新的方式来驱动盈利 By Ciaran McGowanThe customer who earns you the highest revenue may not be profitable. Your operational teams might be busy, but not operating to their maximum capacity. Your cost reduction initiatives may improve your balance sheet in the short term, but may negatively impact future profitability. The problem is that you don’t have the systems software to tell you factually, whether these statements hold true or not. Ciaran McGowan explains how Time-Driven Activity-Based Costing---a significant enhancement to Activity-Based Costing (ABC) provides powerful information to help you drive the profitability of your company. 夏兰麦高恩 谁赚你的收入最高的顾客未必有利可图。您的运营团队可能很忙，但不经营其最大容量。您的降低成本的措施在短期内可能会提高你的资产负债表，但未来的盈利能力可能会产生负面影响。问题是，你没有系统软件的事实告诉你，这些声明是否持有真实与否。夏兰麦高恩说，时间驱动作业成本---基于活动的成本核算（ABC）的一个重要的增强提供了强大的信息，以帮助您推动贵公司的盈利能力。 As concerns about economic stability continue to affect business in Ireland and across the globe, corporate executives are under pressure to take a much more sophisticated look at profitability and cost management. This has brought a renewed focus on eliminating duplication and waste, reducing costs, and gaining a clearer understanding of the profitability of your people, products, customers and channels. Failure to deal with this results in loss of competitive edge and market share profitability. 由于经济稳定的担忧继续影响爱尔兰和世界各地的业务，企业管理人员的压力下采取了盈利能力和成本管理更为复杂的外观。这消除重复和浪费，降低成本，并获得更清楚地了解你的人，产品，客户和渠道的盈利能力带来了新的重点。丧失竞争力和市场份额的盈利能力，这个结果与故障处理。 一些传统的会计及财务系统，提供宝贵的法医信息，如何降低成本的高层管理人员。基于活动的成本核算（ABC）已经有一段时间了，但它也有其局限性。 Few traditional accounting and finance systems provide valuable forensic information for senior executives on how to reduce costs. Activity-Based Costing (ABC) has been around for some time, but it has its limitations. While there are recognisable benefits in using ABC - cost and profit enhancement opportunities and the facility to improve process efficiency - it can be complicated to