Garrison Noreen Brewer 11th Edition Chapter 8 - Bilkent ：驻军诺琳啤酒第十一版8章- Bilkent精品.pptVIP

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Garrison Noreen Brewer 11th Edition Chapter 8 - Bilkent ：驻军诺琳啤酒第十一版8章- Bilkent精品.ppt

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Garrison Noreen Brewer 11th Edition Chapter 8 - Bilkent ：驻军诺琳啤酒第十一版8章- Bilkent精品

Customer Profitability Analysis High Cost to Serve Order custom products Small order quantity Unpredictable orders Customized delivery Large amount of pre-sales efforts Large amount of post-sales efforts Pay slow High Cost to Serve Order std. products High order quantity Predictable orders Std. delivery No pre-sales efforts No post-sales efforts Pay on time End of Chapter 8 * This chapter introduces activity based costing (ABC) which is a tool that has been embraced by a wide variety of service, manufacturing , and non-profit organizations. * ABC is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore “fixed” as well as variable costs. It is ordinarily used as a supplement to, rather than as a replacement for, the company’s usual costing system. ? * Cost objects such as products generate activities. For example, a customer order generates the need to complete the activity of preparing a production order. Performing activities consumes resources. For example, preparing a production order uses a sheet of paper and it takes time to fill out. The consumption of resources causes costs. For example, the greater the number of sheets of paper used to prepare a production order and the greater the amount of time devoted to preparing the production order, the greater the cost. * There are six steps that lead to the successful implementation of activity–based costing: ? Identify and define activities and activity cost pools. ? Trace costs to activities and cost objects. ? Assign costs to activity cost pools. ? Calculate activity rates. ? Assign costs to cost objects. ? Prepare management reports. * ? Identify and define activities and activity cost pools (The activities are often identified and defined by interviewing the employees that work in the respective overhead departments. The lengthy list of activities that emerges from this process is usua