Cost M的anagement in an Automated Business Environment ABC and TQM.pptVIP

下载本文档

3
0
约7.9千字
约 44页
2017-01-20 发布于北京
举报
版权申诉

Cost M的anagement in an Automated Business Environment ABC and TQM.ppt

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Cost Management in an Automated Business Environment (ABC, and TQM) Chapter 6 The Development of a Single Company-Wide Cost Driver The Development of a Single Company-Wide Cost Driver The Development of a Single Company-Wide Cost Driver The Development of a Single Company-Wide Cost Driver Labour Intensive Process Overhead costs are relatively small. Overhead allocations may be inaccurate,but the amounts are relatively insignificant. Automated Process Overhead costs are relatively large. Inaccurate overhead allocation can lead to questionable product cost information. The Effects of Automation on the Selection of a Cost Driver The Effects of Automation on the Selection of a Cost Driver The Effects of Automation on the Selection of a Cost Driver Using Activity-Based Cost Drivers Using Activity-Based Cost Drivers Using Activity-Based Cost Drivers Using Activity-Based Cost Drivers Using Activity-Based Cost Drivers Activity-based Cost Drivers Enhance Relevance Activity-Based Costing Activity-Based Costing Traditional Two-Stage Cost Allocation Activity-Based Cost Allocation Types of Production Activities Types of Production Activities Types of Production Activities Types of Production Activities Unit-level Activity Center Unit-level Activity Center Batch-level Activity Center Product-level Activity Center Facility-level Activity Center Using the Information Using the Information Using the Information Using the Information Using the Information Using the Information Total Quality Management Total Quality Management Total Quality Management Total Quality Management Prevention costs-incurred to avoid non conforming products Inspection of materials upon delivery Inspection of production process Equipment inspection Employee training Total Quality Management Appraisal costs-incurred to identify nonconforming products that were not avoided via the prevention cost expenditures. Finished goods inspection Field testing of products Total Quality Management Internal failure cos