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ABC Law in Modern Logistics Cost Control
ABC means outlined 20 Century Masters Kohler distinguished professor of accounting in 1952 compiled the \In 1971, George Stowe Jacobs (George ? Staubus) Professor \Job Accounting \80 20th century, the late University of Chicago Young Scholars Cooper (Robin Cooper) and Harvard University Professor Kaplan (Robert Skaplan) aware of this position, research ashore U.S. corporations, the development of the Story Booth the fancy, put ahead a job-based costing (1988) (Activity Based Costing, referred apt for the ABC method). ABC means is namely it is one essential function of the cost is not only in respect of costs. ABC method can no only cater a relatively accurate product cost message, yet likewise to pathway entire the dynamic reflection of go activities. In the job necklace, every complete a job to expend some resources, go activities can be tracked entire the dynamic reflection. Operating cost method consists of three phases: the premier stage,abercrombie fitch jacket (http://www.abercrombiefithstore.org/),ghd cilia straighteners, the oblique costs accumulated into the indirect cost pool, equipment costs or labor costs later the merger into the oblique cost pool. The absolute direct costs without anybody intermediate steps after the straight operating costs into the pool. The second period of the indirect cost pool of resources charted to the operating cost pool, which is one indirect cost delivery process. The third period of the mapping is mapped to the cost of the operating cost of the target, indicating that the manifold operations (activities) of the absolute cost of the contribution. Figure 1. ABC method for learning the significance of logistics costs the traditional accounting cost accounting methods are constantly not accurate ample. Traditional costing methods can not reveal the cost of output and the indirect relationship among the deformation of the production results, which can not meet the management of ministries in pricing, BUY, creation volume and additional decision-making. The information of modern logistics manufacture statistics, processing, thinking as one important intention of development, modernization of corporations arranged a nice basis. Job cost accounting methods (Activity-Based Costing (ABC)) to encounter this goal provides a powerful tool. ABC is a process, it goes further the boundaries of orthodox cost accounting, the company's direct costs and indirect costs allocated to each of the important accidents to work, and then allocated to these activities narrated to products and services. Through the enterprise's major activities and specific products or services linked to consumption of resources to assist directors know the real reasons and each of the true costs of products and services. As a modern strategic management tool, ABC to conquer the traditional absence of cost accounting process. It appears, is based on the activities consume resources and products and services, the conception of consumption activities. Job costing in the operating notion, product cost refers to all expenses. As long as is reasonable, efficient,womens af vest lover (http://www.abercrombiefitchsale.us/), and are costing the last output good, therefore, ought be credited to cost of products. In additional words, the operating expenses under the notion of reasonable punctuate effectiveness and outputs whether or not related. ABC method makes the correct application of our product cost inquiry of the reasons, accordingly facilitating the appraisal of performance, to identify the causes for cost distinctions, and constantly amend its working methods to reduce the substantial cost of the product, enhance competitiveness of their products. In summary, ABC method by distinguishing differ operating flag and operating purposes (such as procurement, transport), can think the cost of each product during the time. The gist of his analysis: analysis activities analysis activities include: the coverage, ecology, amount, comparison, and links. Activity. That is recognized on unnecessary activities. Necessary to resolve whether an movement can commonly be investigated from two aspects: First,handbags on marketing, the user absence not, if the consumer is necessity, then this play is essential; the second is not essential as the successful operation,Timberland Boots Womens (http://www.timberlandbest.co.uk/), whether the successful operation is essential, then this activity is too necessary. In counting activities are unnecessary, unnecessary activity should be eliminated. Comparison of measure of go activity. Mere volume of business of the company's logistics activities, effectiveness, efficiency insufficient, it needs to be with additional corporations to compare the activities of analysis, which found that the respective gap and ought be improved. The correlate between the activities of analysis. Need to fulfill a definite goal through a sequence of logistics activities, and coordination of logistics activities, this sequence can be repetitive activities, which take the time to a minimum. Mining cost drivers result in unnecessary activities or to find the causes of meager activity, so as to ultimately exclude the unnecessary costs of activities and memorabilia to detect basis. Building activities activity calculation system analysis, cost driver analysis is carried out regularly, merely the logistics activities are ongoing each daytime, in mandate to ensure that each activity on the production and service , commerce contributions are necessary to establish activity calculation system. The main content of the system include: identifying the target. That encounter user needs and the logistics of the target system to operate successfully. Objectives into participating workers. Each participating staff should be aware of the magnitude of business goals,abercrombie and fitch t shirts (http://www.abercrombiefithstore.org/), as well as the relationship between the objectives. Using a kind of calculation methods. Measured for each job quest method,GHD IV Styler MK4 Dark, correctly reflect the goal of each activity's contribution to the total size of the promotion activities and as a award foundation. Steps to implement the implementation of ABC ABC in the first step is to acquire altitude management patronize and agree. This tread is very critical for the following reasons: ABC requirements and business representatives from differ divisions inter-departmental group,birkenstock usa outlet (http://www.allshoesstore.org/), the support of top management group members are encouraged to collaborate with each other. ABC Enterprises and its activities ambition be a challenge to traditional concepts,replica handbags wholesale, may require the reform of business organizations. Senior directors must be competent to support this fundamental reform. Second step in the implementation of ABC, the group must obtain the necessary information to determine the resources, activities, indicators and cost thing costs. From the corporate general ledger and balance the writings to get the necessary financial data. These data invest the framework data - the type of resource, types of activities and production and sale of products or services,ghd straighteners, and likewise invest normal data - the cost of resources, the information expense and production, structural data generally remain steady, and regular data With the ABC will appraise the changes during the change. Finally, the inter-departmental group and balanced use of corporate general ledger accounts for each cost object information to dispense activities, delivery of resources for activities. ????? More articles associated to topics: chanel handbags Yangtze River Delta district focused On the provocation machinery based on the library s The shock of SARS on the economic _2603
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