Detail Yes, ABC is for Small Business, too   Oleh:  Hicks, Douglas T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 2 (Aug. 1999), page 41-43. Topik: BUSINESS; ABC; small business Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In the decade since activity - based costing (ABC) was introduced, small and midsize companies were advised to steer clear of it. They were warned, mostly by those who labored long and hard - and often unsuccessfully - to implement ABC for Fortune 1000 enterprises, that its installation takes massive resources. It's time to debunk the notion that size matters. My experience, and the experience of a growing number of other ABC experts, indicates that ABC doesn't require a massive effort to implement and that it is effective for any size business. Why has ABC been seen as inappropriate for smaller organizations ? The negative assessment was originated by managers of large companies who toiled unsuccessfully to implement the program. (For more on why ABC projects fail, see "Learning to Love ABC," by Gary Cokins, page 37). The reality is they failed to fully understand ABC. Despite the bad press, smaller organizations are beginning to see that ABC can work as effectively for them as it does for large companies. The concept of activity - based costing is actually very simple. We can summarize it like this : An organization has to perform certain activities to provide the products and services it sells, and those activities cost money. The cost of each of those activities is measured and assigned only to those products and services requiring the activity, using appropriate assignment bases (called drivers). In that way it's possible to get an accurate picture of the real cost of producing each product or providing each service. In fact, the data can be formatted to provide the cost of serving each customer, too. Nonactivity costs - such as direct materials or direct outside services - don't need to be included because they already are attributable to specific products or services. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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