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ABC (Activity Based Cost). Traditional systems of finances that distribute the products, the expenses and indirect costs correctly. At the moment, the implemented systems by some companies and that they have been designed, mainly, to valorize inventories or stocks with the purpose of to prepare the financial statements and to pay taxes, they are not providing the managers the opportune and pertinent information to introduce improvements in the operational efficiency and to measure the costs of the products. ABC costs assigns based to the activities in how these Resources uses and assigns costs with the objects , costs according to how these make use it of the activities. The process of assignment of costs to activities and objects of costs leans on in called approaches «drivers» (generator or inductor of costs) that explain the cause relationship and effect among these elements. Therefore, the key concepts of ABC are: • Resources: Used economic elements or applied in the realization of activities. They are reflected in the accounting of the companys through concepts of expenses and costs like salaries, benefits, depreciation, electricity, Publicity, commissions, stoks, etc. • Activities: Group of related tasks that make an outstanding economic sense for the business. For example, to prepare annual plan, to buy, to sell, to assist clients. To know how to distinguish to arrive in the detail of the activities is a critical element in a project ABC until what level and the experience is the main foundation of this process. • Objects of Costs: It is the reason to carry out an activity. It includes products ,services, clients, projects, contracts, geographical areas, etc. • Drivers: It is a factor or approach to assign costs. To choose a correct driver requires to understand the relationships among Resources, activities and objects of costs. Drivers of Resources is the approaches or bases used to transfer costs from the Resources to the activities. Drivers of Activity or Cost are the approaches used to transfer costs from an activity to one or several objects of costs. This driver is selected considering how it is related the activity in order to cost and how the relationship you can quantify. ABC is not a new method of financial accounting, since the analysis of activities uses obtained figures of the countable system. Their purpose is to provide the managers a tool to increase the profitability by means of the provision of information based on facts, to improve the decisions strategics, operational and of prices; that in combined form they will determine the future financial result of the company. ABC is commonly implemented independently of the current countable systems. The data of expenses and sales are obtained of the countable system and of the system of sales, but the calculation, analysis and preparation of reports happens outside of these systems. Although it is not necessary to replace the current countable system, when the implementation advances to the interior of the company and they are appreciated every time bigger benefits, generally, it couches to modify the internal systems to make them more efficient * * * * *
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