毕博-管理咨询工具方法—8.3 Activity Based Costing Workshop Facilitators Guide-Chinese.pptVIP

作业成本Activity Based Costing ;目录Table of Contents;介绍…Introduction…;介绍…Introduction…;介绍…Introduction…;程序…The Process…;程序 The Process…;选择被邀请人和场地…Select Invitees and Venue…;邀请参会者…Invite Attendees…;跟进参会者…Follow-Up With Attendees…;确定会议后勤安排… Finalise Logistics…;布置场地… Venue Set-Up…;布置场地… Venue Set-Up…;进行培训… Deliver The Training…;作业成本Activity Based Costing;目标… Objectives…;目标… Objectives…;确定生产成本Determining Product Cost;传统成本会计… Traditional Cost Accounting…;作业成本定义… ABC Definition…;作业成本… Activity Based Costing…;作业成本和基本前提… ABC Basic Premise…;作业成本的好处… Benefits of ABC…;作业成本帮助作出以下决策… What ABC Can Determine…;谁会从作业成本中受益？Who Will Benefit From ABC?;谁会从作业成本中受益？Who Will Benefit From ABC?;谁不会受益？Who Will NOT Benefit?;作业成本如何运作… How ABC Works…;作业成本如何运作… How ABC Works…;作业成本如何运作… How ABC Works…;作业成本过程ABC Process;步骤1－明确作业中心Step 1 – Identify Activity Centres…;步骤2－成本中心作业… Step 2 – Cost Centre Activities…;步骤3－成本分析… Step 3 – Cost Analysis…;步骤3－成本分析… Step 3 – Cost Analysis…;步骤3－成本分析… Step 3 – Cost Analysis…;步骤3－成本分析… Step 3 – Cost Analysis…;步骤3－成本分析… Step 3 – Cost Analysis…;步骤3－成本分析… Step 3 – Cost Analysis…;成本的要素… Elements of the Cost…;成本的要素… Elements of the Cost…;XYZ玩具范例… XYZ Toys Example…;XYZ玩具范例… XYZ Toys Example…;步骤4－确立成本驱动因素… Step 4 – Establish Cost Drivers…;XYZ玩具范例… XYZ Toys Example…;XYZ玩具范例… XYZ Toys Example…;步骤5－每单位产出的成本Step 5 –Cost Per Output Unit…;步骤5－每单位产出的成本Step 5 –Cost Per Output Unit…;步骤5－每单位产出的成本Step 5 –Cost Per Output Unit…;步骤5－每单位???出的成本Step 5 –Cost Per Output Unit…;步骤5－每单位产出的成本Step 5 –Cost Per Output Unit…;步骤6－作业管理Step 6 – Activity Based Management;步骤6－作业管理Step 6 – Activity Based Management;步骤6－作业管理Step 6 – Activity Based Management;步骤6－作业管理Step 6 – Activity Based Management;有效地实施… Effectively Implementing…;有效地实施… Effectively Implementing…;9、要学生做的事，教职员躬亲共做；要学生学的知识，教职员躬亲共学；要学生守的规则，教职员躬亲共守。*** 10、阅读一切好书如同和过去最杰出的人谈话。**** 11、一个好的教师，是一个懂得心理学和教育学的人。***** 12、要记住，你不仅是教课的教师，也是学生的教育者，生活的导师和道德的引路人。**** 13、He who seize the right moment,