管理会计英语4.pptVIP

Activity-Based Cost Systems;Simple Cost Accounting Systems: Ericson Ice Cream Company Example;Ericson Ice Cream Company Example;Total Profitability by Product;Management’s Concern;Ericson’s Indirect Cost Allocation;Ericson’s Cost System;Changes in the Production Environment;An Outdated Cost System;Reason for Cost Distortions ;Reason for Cost Distortions;Reason for Cost Distortions;Activity-Based Cost Systems;Traditional v. ABC System;Traditional v. ABC System;Tracing Costs to Activities;Indirect Labor Activities ;First Steps in Design of An ABC System;Computer System Expenses ;Computer System Expenses (2 of 2);Other Overhead Expenses;Identifying Cost Hierarchies;Benefits from first steps in an ABC System;From ABC to ABM;Activity Cost Drivers;Completing the ABC Model ;Completing the ABC Model ;Activity Cost Drivers;Activity Cost Driver Rates (ACDR);Activity Expenses Assigned;ABC Profitability Report;Total ABC Profitability by Product;Using ABC to Improve Profitability;Using ABC to Improve Profitability;Problems Implementing ABC ;Problems Implementing ABC ;Problems Implementing ABC ;Measuring The CostOf Resource Capacity;Cost of Unused Capacity ;Cost of Unused Capacity ;Measuring The CostOf Resource Capacity ;Fixed and Variable Expenses;Making Committed CostsVariable;Activity in Excess of Capacity;Decreased Demand for Resources;Managers Make Costs Fixed ;Managers Make Costs Fixed;Time-Driven ABC:An Alternative Approach ;Time-Driven ABC:;Unit Cost Estimate ;Unit Cost Estimate;Unit Cost Estimate;Unit Time Estimate ;Cost Driver Rate;Advantages of Time-Driven ABC;Tracing Marketing-RelatedCosts to Customers;Carver – Delta Example;Carver – Delta Example;Carver – Delta Example;Carver – Delta Example ;Carver – Delta Example;ABC Customer Analysis;Customer Profitability;Managing Customer Profitability ;Managing Customer Profitability ;Managing Customer Profitability ;Process Improvements;Activity-Based Pricing;Managing Relationships;ABC at Service Companies;ABC at Service