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University of Pittsburgh - Introduction to Activity Based Costing (ABC)

Обновлено: 09-12-2010

http://www.pitt.edu/~roztocki/abc/abctutor/
http://www.pitt.edu/

Тематические разделы:


Introduction to Activity Based Costing (ABC)
Internet ABC Online Presentation

This page and this presentation are created by Narcyz Roztocki.

Table of Contents

  • Activity Based Costing (ABC)
  • A typical situation in a small manufacturing firm
  • Common beliefs
  • Reality
  • Why is a new cost management system needed?
  • Why is the knowledge of the “true” cost of a product so important ?
  • Why is the knowledge of the “true” cost of a product so important ? (cont)
  • Major factors for determination of market price
  • Ways to determine object cost
  • Total cost for a cost object
  • Traditional Cost Accounting (TCA)
  • TCA in a company
  • TCA in a company (cont)
  • Activity Based Costing (ABC)
  • ABC Basic Premise
  • When to use ABC
  • ABC Steps
  • ABC Illustration 1. Identify activities
  • ABC Illustration 2. Determine activity cost
  • ABC Illustration 3. Determine cost drivers
  • ABC Illustration 4. Activity data
  • ABC Illustration 5. Product cost calculation
  • Product cost TCA vs. ABC
  • Summary of ABC approach