ABC成本财务分析法.pptVIP

Cost Reduction and Process Improvement Decisions Manufacturing and distribution personnel use ABC systems to focus on cost reduction efforts. Managers set cost-reduction targets in terms of reducing the cost per unit of the cost-allocation base. Design Decisions Management can identify and evaluate new designs to improve performance by evaluating how product and process designs affect activities and costs. Companies can work with their customers to evaluate the costs and prices of alternative design choices. Just-In-Time Production Systems Just-in-time (JIT) production systems take a “demand