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Activity Based Management and Costing Program基于活动的管理和成本核算程序.pdf

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Activity Based Management and Costing Program基于活动的管理和成本核算程序

Activity Based Management and Costing Program Pan Asia Convention Warehousing, Distribution, and Logistics May, 1995 Singapore Robert E. Murray, President A S S O C I A T E S MANAGEMENT CONSULTANTS 92 NASSAU STREET, FOURTH FLOOR PRINCETON, NEW JERSEY 08542 REM Associates 1 Today’s Presentation ! “What is ABM and What Does it Do?” ! “Where Does it Start and Where Does it End?” ! “How Do I Use It and For What?” ! Case Example: Nabisco Foods ! “What are Some of Its Pitfalls?” ! “Lessons to be learned.” REM Associates 2 Activity Based Management What is ABM and what does it do . . . . ! Activity Based Management is the process of measuring and improving business operations and functions within an organization – Cost measures – Systems and procedures – Organization infrastructure ! Activity Based Costing is the process of measuring operations costs: – Analyzing elemental costs – Based on activities performed – Measure product and functional costs – Determine mix and use of resources REM Associates 3 Activity Based Management Evolution of ABM . . . . Description: Benchmark: Industry: Method: PHASE I Departmental Wholesaling