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Chapter 5 ADVANCED MANAGEMENT ACCOUNTING

Chapter 5 ADVANCED MANAGEMENT ACCOUNTING. Activity – Based Management. 100 % Cum % of Sales 0% 100%

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Chapter 5 ADVANCED MANAGEMENT ACCOUNTING

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  1. Chapter 5ADVANCED MANAGEMENT ACCOUNTING Activity – Based Management Akuntansi Manajemen Lanjutan

  2. 100 % Cum % of Sales 0% 100% Cum % of Products Exh. Cumulative Sales Curve Akuntansi Manajemen Lanjutan

  3. LINGKUP SISTEM KEPUTUSAN MANAJEMEN BERDASARKAN ABC MANAJER INFORMASI BERDASARKAN AKTIVITAS STRATEGI PERUSAHAAN • PROFITABILITAS • CUSTOMER VALUE PRODUCT TEKNIK-TEKNIK PROSES Akuntansi Manajemen Lanjutan

  4. StrategiperusahaandalamPengambilanKeputusan (dasaraktivitas) untuk: Reprice products Substitute products Redesign products Improve processes and operations strategy Technology investment Eliminate products Akuntansi Manajemen Lanjutan

  5. Pricing Product Markets Akuntansi Manajemen Lanjutan

  6. Pricing to improve the profitability : • Redesigning • Substituting • Eliminating • Improving processes Akuntansi Manajemen Lanjutan

  7. Model M. PorterCara Menentukan Strategi Competitive Scope Strategi Kepemimpinan Biaya Strategi Diferensiasi Nasional Strategi Fokus Diferensiasi Strategi Fokus Biaya Lokal Diferensiasi BiayaRendah Competitive Advantage Akuntansi Manajemen Lanjutan

  8. ABC Costing for a New OrderExp. The Glenn Company, a manufacturer of electromechanical components. Akuntansi Manajemen Lanjutan

  9. The product with the following characteristics : Akuntansi Manajemen Lanjutan

  10. The cost buildup for the product is : (100 units) Akuntansi Manajemen Lanjutan

  11. The cost buildup for the product is : (1000 units) Akuntansi Manajemen Lanjutan

  12. USING ABC FOR ANALYZING CUSTOMER PROFITABILITY Akuntansi Manajemen Lanjutan

  13. TERIMA KASIH Akuntansi Manajemen Lanjutan

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