ABC成本分析法(ppt 72页)

Evolution of ABC
Product costs don’t make sense
Plantwide Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Departmental Overhead Rates
Cost Distortions caused by 2-stage allocations
Questionable profit margins
Erosion of company profits
Causes of problems
distorted product costs
Solution: Activity Based Costing
Solution: Activity Based Costing
Activity Based Costing (ABC)
Activity Based Costing (ABC)
How Costs are Treated Under Activity-Based Costing
Activity-based costing
Designing an ABC System
Designing an ABC System
Steps for Implementing ABC
Identifying and Defining Activities
Output Unit-Level Costs...
Batch-Level Costs...
Facility-Sustaining Costs...
Different forms of ABC
The Mechanics of ABC
Step 3: Assign Costs to Activity Cost Pools
Step 4: Calculate Activity Rates
Step 5: Assign Costs to Cost Objects
Step 6: Prepare Management Reports
Product Margins
Differences Between ABC and Traditional Product Costing
Activity-based versus conventional product costs
ABC benefits will be greatest where...
ABC benefits will be greatest where...
Impediments to introducing ABC
Other activity-based costing issues
Other activity-based costing issues
Other activity-based costing issues
Limitations of activity-based costing
Activity-based costing in service organisations
Activity-based management (ABM)
Using ABM to reduce costs
Identifying the major opportunities for cost reduction
Value-Added Costs
Non-value-added costs
Activity-Based Management
Product Pricing and Mix Decisions
Cost Reduction and Process Improvement Decisions
Design Decisions
Just-In-Time Production Systems
Major Features of a JIT System
Key features of JIT production
Key features of JIT production
Key features of JIT production
Costs of JIT
Benefits of JIT

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