mba全套中文教程-生产与运作原理-第三部-ttt0101（MBA complete Chinese tutorial - production and operation principle - third -ttt0101）.docVIP

mba全套中文教程-生产与运作原理-第三部-ttt0101（MBA complete Chinese tutorial - production and operation principle - third -ttt0101） Operating costs of insurance companies In recent years, more and more Hongkong companies from industry, commerce and public utilities have started using ABC. But ABCs application in Hongkong is still in its infancy. Professional accountants and management consultants have included ABC in their services, but ABC is still not available in Hongkong. The standard ABC model, the traditional cost system, uses the quantity driven infrastructure to assign the costs of an enterprise to a single product and customer. However, the resources required for a single product and customer do not vary in proportion with the amount of production or sales of the product. As a result, the traditional cost system can not accurately measure the cost of designing and manufacturing, selling and transporting the resources consumed by the product. Including those with excellent traditional cost system of enterprises, many enterprises have developed the ABC, so that they can take the cost of business activities with the activities of service products and customer direct link. Resource (cost) organization The cost (cost) of an organization representative in the total score. From the ABC point of view, there are some costs that can be grouped together (such as wages, subsidies, allowances, overtime pay, labor insurance, etc.) because of similar nature and the use of the same resource drivers. Determining the cost of a ABC model depends on the balance between the depth and breadth of the required information and the ease of operation of the organization. In any case, if the ABC model can be combined with the computerized financial accounting system, its operability will be greatly improved. Active organization The core of the ABC model is the active organization, where activities defined are the object of cost analysis and process improvement analysis. Defining and determining the ac