Ukázka ze seminárky Managerial accounting - Acitvity based costing:
ACTIVITY BASED COSTING
Final Project for Managerial Accounting
ACC 263
3.5.2005
OUTLINE
1. Introduction
2. Activity Based Costing (ABC)
3. Activities and Costs
4. Components of ABC
5. Steps in Performing ABC
a. Analyze activities and assign costs to these activities
b. Identify cost drivers associated with each activity
c. Compute a cost rate per cost driver unit
d. Assigning cost to products
6. Software used for ABC
7. What are other uses of activity accounting
8. What is ABM
9. Who created ABM
10. What is ABB
11. What is ABCBA
12. ABCBA Objectives
13. Beyond ABC - Extending ABC into Predictive Cost Modeling
ACTIVITY BASED COSTING
INTRODUCTION
Activity Based Costing (ABC) is an accounting technique that allows an organization to determine the actual cost associated with each product and service produced by the organization without regard to the organizational structure and provides management with relevant and timely information.
ABC is a concept, which basic premise is that a company's outputs (its products and services) give rise to the need for operating, management, and administrative activities which, in turn, make it necessary that costs be incurred in providing those activities. In one direction, these operating, management, and administrative costs can be assigned to the outputs that caused them to be incurred by routing them first to the activities that made them necessary and then to the outputs that made the activities necessary. In the other direction, the volume and mix of outputs can be used to project the demand for the various operating, management, and administrative activities and then this demand can be used to project the costs of providing those activities.
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