Activities
Activity Cost Assignment
Activity Drivers
Ref: Glossary of Activity Based Management, edited by Norm Raffish and Peter B.B. Turney,(Arlington: CAM-I 1991)
POLISHING
GRADING Indirect Cost (Overhead) JEWELERY MAKING
Stones Polished
Stones Graded Jewellery Made Other Products
Customer Requirment
etc
Support & Admin Departments
Plant Maintenance
Services
Utilities
Finance Systems
Activity-Based Costing
Operational ABM
Doing Things Right
Strategic ABM
Doing the Right Things
Resources
Strategy/Goals
Process Quality
People Commitment
Consumer Satisfaction
Finance Cost
Cost Drivers
Activities
Cost Objects
Standard report
Calculations, maintenance and reconciliation
Data warehouse
ABC Software
ABC calculation engine
Activities Driver quantities Unitized activity cost rates Multidimensional cost objects
Data inputs
Data outputs
Drucker on ABC
Article on the information Executives truly need
ABIS~PRO Aids
Shifts in concepts
From cost of manufacture to cost of total process From cost accounting to yield control From costing -led-pricing to pricing-ledcosting
Industry strengths
Nylon Tyre cord - SRF Limited Garments Arvind Brands Blore Steel industry Mukand Steel Kirloskar Abrasives Grindwell Norton Saint Gobain Electronics BPL Limited Auto Electricals / components TVS Group UCAL Fuel
Industry strengths
Construction Shriram Properties Catering Velankani group Batteries Reem Batteries - Muscat Paints Sadolin Paints Muscat Dairy AL Rawabi dairy Dubai Financial Services The Associates Financial services STFC Mumbai
ERP
Oracle 11i SAP 6.0 Oracle 11i JD Edwards ITM
SRF Dubai
AL Rawabi Dubai
Product/Customer
Salaries
Account codes
Fuel
Admin Overheads
Machinery Maintenance
Admin
Departments
Purchase
Production
Marketing
A1
A2
An
B1
B2
Bn
D1
D2
Dn
S1
S2
Sn
Activities
INDIRECT ACTIVITIES
QA
Power Generation
Boiler
A/C
Wire Drawing
Extrusion Press
Flux Grinding
Slug Preparation
Wire Coating
Unit Cost of Primary Product Activities Unit Cost of Wire Drawing Unit Cost of Extrusion Press
UNIT COST OF PRIMARY PRODUCT ACTIVITIES
Unit Cost of Flux Grinding Unit cost of Slug Preparation Unit Cost Of Wire Coating
SMAW Products
Marketing Cost
Domestic
GTAW Products
Export
SAW Products Unit cost of Slug Prepariaton Cutting Equipment Unit cost of Wire Coating Selling and Distribution Cost
Inter Company
Where do we go
Preliminary as - is , to-be, gaps study Proposal sign off Configuring Production Implementation and training
Next
ABIS~PRO
Thank you
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