用aris-abc进行基于活动的成本英文版.pptVIP

ARIS ABC Activity-Based Costing as a Component of ARIS 4.0 ARIS ABC概述 基于活动的成本：目标和优势 用ARIS-ABC进行基于活动的成本分析 业务过程发生的成本 基于活动的成本核算 生产成本中心 Activity-Based Cost Calculation Overhead Cost Centers Activity-Based Costing Functions of Activity-Based Cost Calculation Activity-Based Cost Calculation with ARIS ABC Core Elements Costs Performance Cost Categories Activity-Based Costing with ARIS ABC Two Frequent Examples of its Use Top-Down Activity-Based Cost Calculation Retrograde determination of process costs from actual data Bottom-Up Activity-Based Cost Calculation Planning of process costs (planning data) Activity-Based CostingBenefits Cost transparency in the indirect performance areas Basis for “precise” product costing Detection of resources that are not being used economically Basis for periodic process controlling “What-if” analysis and make-or-buy decisions Activity-Based Costing with ARIS ABCHighlights System-supported user guidance (ABC Wizard) Simple, user-oriented methods for activity-based cost calculation Simple, table-based data input Costing of process hierarchies Import and export to Excel Integration into ARIS products such as Simulation ARIS ABC Procedure3 Actions for the User Step 1: Create a new activity-based cost calculation Step 2: Cost center analysis Determine process cost rates for functions (cost category table and function table) Step 3: Process calculation Determine process costs for a business process (calculation tables) ARIS ABC - Step 1 Create a New Activity-Based Cost Calculation User guidance with ABC Wizards Simple, Customized Methods for Activity-Based Cost Calculation Any combination of input values is possible: Cost volumes or cost rates Process performances or performance standards Any cost categories ARIS ABC - Step 1Create a New Activity-Based Cost Calculation ARIS ABC - Step 1 ARIS ABC - Step 1Guidance by the Wizard (Example) ARIS ABC - Step 1 Wizard guidance (Example) ARIS ABC - Step 2: Cost Center Analy