ABC원가시스템,ABC원가시스템사례,관리회계시스템

Helpful for management decision
Find out which segments are profitable
Customer and product profitability
Feasibility in Benchmarking
Capital budgeting
Cost of implementing and maintenance
Time consuming
Internal resistance
Doesn’t provide timeliness information
Confusion among ABC and Traditional way
Time-Driven Activity Based Costing
The revised concept of Activity Based Costing by Kaplan & Anderson
Almost costs have time dimension
Activity
% of Time Spent
Assigned Cost
Activity Quantity
Cost-Driver Rate
Process customers orders
70%
$392,000
49,000
$8 per order
Handle customer inquiries
10%
$56,000
1,400
$40 per quantity
Perform credit checks
20%
$112,000
2,500
$44.80 per credit check
Total
100%
$560,000
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Activity
Q…(생략)

1)Cost Saving

2)Time Saving