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Activity Based costing (The evolution (Late 80's in academic study,…
Activity Based costing
Better insight
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Ordering or handing mat, scheduling, quality control + set-up
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Classification
Cost drivers
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- Machinery set-up time = scarves, belts
- Product components = buying & stocking
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1 Unit level cost = power, wear & tear
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- Product level cost = services, engineering support
- Facility level cost = Salaries management
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Cost accounting
- Activity based budgeting (ABB)
- Activity based management (ABM)
- Customer account profitability
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Provide guidance, effective cost control
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