پاورپوینت Activity based costing system (ABC) & time driven activity based costing system به زبان انگلیسی

پاورپوینت Activity based costing system (ABC) & time driven activity based costing system به زبان انگلیسی

اسلاید 1: Activity based costing system (ABC) time driven activity based costing systemSupervisor:Scholar :

اسلاید 2: Activity Based Costing

اسلاید 3: What Is Activity-Based Costing (ABC)?Activity-based costing (ABC) is a costing method that assigns overhead and indirect costs to related products and services. This accounting method of costing recognizes the relationship between costs, overhead activities, and manufactured products, assigning indirect costs to products less arbitrarily than traditional costing methods. However, some indirect costs, such as management and office staff salaries, are difficult to assign to a product.ABC became a popular costing tool amongst manufacturing companies in the 1980s.

اسلاید 4: Identify and eliminate those products and services that are unprofitable and lower the prices of those that are overpriced (product and service portfolio aim), orIdentify and eliminate production or service processes which are ineffective, and allocate processing concepts that lead to the very same product at a better yield (process re-engineering aim)With ABC, a company can soundly estimate the cost elements of entire products, activities and services, that may help inform a companys decision to either:Objectives

اسلاید 5: How Activity-Based Costing (ABC) WorksActivity-based costing (ABC) is mostly used in the manufacturing industry since it enhances the reliability of cost data, hence producing nearly true costs and better classifying the costs incurred by the company during its production process.Activity-based costing (ABC) is a method of assigning overhead and indirect costs—such as salaries and utilities—to products and services. An activity is a cost driver, such as purchase orders or machine setups. The ABC system of cost accounting is based on activities, which are considered any event, unit of work, or task with a specific goal.