Activity Based Costing
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Activity Based Costing And Activity Based Management For Health Care
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Author : Judith J. Baker
language : en
Publisher: Jones & Bartlett Learning
Release Date : 1998
Activity Based Costing And Activity Based Management For Health Care written by Judith J. Baker and has been published by Jones & Bartlett Learning this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with ABC categories.
This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.
Activity Based Costing
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Author : Patrick Zeuner
language : en
Publisher: GRIN Verlag
Release Date : 2012-06
Activity Based Costing written by Patrick Zeuner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, 18 entries in the bibliography, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle - the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual e
Activity Based Costing
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Author : Daniel Bradtke
language : en
Publisher: GRIN Verlag
Release Date : 2006-09-08
Activity Based Costing written by Daniel Bradtke and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-09-08 with Business & Economics categories.
Seminar paper from the year 2004 in the subject Business economics - Controlling, grade: 1,5, University of Wales, Newport,, course: Management Accounting, language: English, abstract: The initial aim of this report is to layout the main differences of the client’s current basis of overhead absorption, compared to activity - based costing (ABC). By showing the divergence of both systems, it appears that information generated from traditional overhead absorption does not properly equip management with suitable information for decision making. An additional aim of this paper focuses on the potential benefits of activity - based costing. It illustrates the chances of ABC as a decision making tool to provide management benefits regarding the accuracy of cost and the achievement of goals and strategies. Lastly, this report highlights all information required for the implementation of ABC into the organisation. It also reveals the necessity to collect and process the information needed in the correct format at a reasonable cost.
Activity Based Costing
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Author : Peter L. Grieco
language : en
Publisher: P T Publications, Incorporated
Release Date : 1994
Activity Based Costing written by Peter L. Grieco and has been published by P T Publications, Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Cost accounting categories.
Time Driven Activity Based Costing
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Author : Robert S. Kaplan
language : en
Publisher: Harvard Business Press
Release Date : 2007-02-22
Time Driven Activity Based Costing written by Robert S. Kaplan and has been published by Harvard Business Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02-22 with Business & Economics categories.
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking. In presenting their model, the authors define the two questions required to build TDABC: 1) How much does it cost per time unit to supply resource capacity for each business process? 2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers? The book demonstrates how to develop simple, valid answers to these two questions. Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
Activity Accounting
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Author : James A. Brimson
language : en
Publisher:
Release Date : 1991-03-13
Activity Accounting written by James A. Brimson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-03-13 with Business & Economics categories.
New costing procedures for a new economic age Increasing global competition is causing upheaval in every area of industry and commerce. An explosion in the use of advanced technologies is continuing to fundamentally revolutionize the way we go about doing business. These factors are in turn driving dramatic reductions in product life cycles (the average product life cycle is now well under five years) and exerting tremendous pressure on profit margins. The effect has been to substantially change cost structures with their traditional focus on direct labor and arbitrary allocation of overhead. Yet we continue to measure cost in the old way. Now, here's a book that shows you how to update your accounting procedures in order to effectively accommodate these significant changes. Step by step, Activity Accounting: An Activity-Based Costing Approach describes activity accounting in a clear, concise manner. It emphasizes the strengths and benefits of an activity-based approach to business management and demonstrates how you can apply activity accounting to your organization. Activity-based accounting is an essential tool for running your business in the 90s. This book is a must-have tool for learning how to master it.
Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management
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Author : David Wagener
language : en
Publisher: GRIN Verlag
Release Date : 2010-04-09
Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management written by David Wagener and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-09 with Business & Economics categories.
Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, 15 entries in the bibliography, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedure that manufacturing accountants follow to separate the production expense of an accounting period from the cost of manufactured product inventories at the end of the period. (Johnson and Kaplan, 1991, p. 130) This technique of valuing inventory should, although often practiced, not be used for managerial decision making though. It oversimplifies the consumption of overhead costs by products, services and customers and therefore leads to distorted cost information. Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s, seems to provide more reliable information. The second part of this work describes the concept of ABC by summarizing the arguments of two pioneers in this field. In their book "Relevance Lost: The Rise and Fall of Management Accounting", first published in 1987, H. Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accountting and describe possible improvements. In part three the developments of ABC in the last 20 years are described by reviewing a choice of important literature. Part four then shows the impact that ABC had on implementing companies. The conclusion, part five, contains an assessment of the used literature and an evaluation of whether the critic of traditional management accounting has been overcome by ABC.
Implementing Activity Based Cost Management
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Author : Robin Cooper
language : en
Publisher:
Release Date : 1992
Implementing Activity Based Cost Management written by Robin Cooper and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
By now, most companies know that activity-based costing, an innovative accounting system that breaks down overhead far more precisely than old-fashioned systems do, can be used to trim waste, improve service, and make better product-mix and pricing decisions. Yet the actual design and implementation of a successful ABC system remains largely a mystery for many companies. Analyzes the experiences of eight real-life companies who took on the challenge of implementing an ABC system, revealing the mistakes, successes, and ultimate triumphs that resulted in each case. Winner of the Notable Contribution to Management Accounting Literature Award.
Activity Based Costing
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Author : Patrick Zeuner
language : en
Publisher: GRIN Verlag
Release Date : 2008-06-02
Activity Based Costing written by Patrick Zeuner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-02 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle – the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual estimate is added to the others to obtain an overall estimate. To gain sufficient cost estimates, data must be collected and verified to make ABC a functional and precise tool. This chapter leads through the necessary steps to implement the ABC approach and its methodology.
Activity Based Costing Abc
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Author : M. Westphal
language : de
Publisher: GBI Genios Wirtschaftsdatenbank GmbH
Release Date : 2004-12-14
Activity Based Costing Abc written by M. Westphal and has been published by GBI Genios Wirtschaftsdatenbank GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-12-14 with Social Science categories.
Das Activity-Based Costing ist ein Kostenrechnugnstool, welches schon in den achtziger Jahren entwickelt wurde. Erst in den neunziger Jahren begannen viele Firmen mit der erfolgreichen Einführung dieses Kostenrechnungssystems. Die Anwendung der Activity-Based Costing-Systeme warf im Laufe der Zeit einige Probleme auf, die auch in der virulenteren Unternehmensumwelt begründet lagen. Eine aktuelle Weiterentwicklung des Activity-Based Costing ist das Time-Driven Activity-Based Costing, welches die Nachteile des Activity-Based Costing löst.
