'Abm strategic cost applications' diaporamas de présentation

Cost Actg. Review

311 views • 21 slides

Activity Based Costing (ABC)

Activity Based Costing (ABC). Trad. Costing Limits. Overall purpose: accounting values Volume Size Complexity. Activity Based Costing. Benefits More accurate costs More accurate operating information Better access to relevant costs Limits Allocations are still used Cost omission

377 views • 17 slides

Activity Based Management (ABM)

Activity Based Management (ABM). Ansari: ABM. Strategic Implications Visibility on the efficiency & effectiveness (the quality) of activities Visibility of costs for process redesign Insight into timing consideration of actions. ABM, cont. Attribute Implications Technical

522 views • 15 slides