Presentation
Introduction:
The traditional costing methods allocate costs to different cost centers and then overturn them on products. This can lead to incorrect assessments regarding the indirect costs for the allocation basis are priori founded on volumes. It also does not consider the non-productive activities (set-up) whose costs are allocated on the basis of direct hours. One way to overcome these problems is to analyze the costs by reference to the activities and not to the cost centers.
The program allows you to :
- identify activities and management processes carried out in the company;
- define, for each identified process, the parameters for measuring quantitative, qualitative and economic performances (driver);
- draw up a cost accounting system of the activities and the processes;
- evaluate and optimize the resources / time / output;
- determine the best standard of reference and analyze any deviation situations.
Scarica la Guida ABM.
(in Italian and downloadable only after registration)