Documente Academic
Documente Profesional
Documente Cultură
ACTIVITY-BASED MANAGEMENT
Putu Agus Ardiana
Faculty of Economics Udayana University
Activities What?
Cost Objects
Activity-Based Management (ABM) is a systematic, integrated approach that focuses management s attention on activities with the objectives of improving customer value and increasing the profit achieved by providing this value Activity-Based Costing (ABC) is the major source of information for ABM
Pours the molten metal into the resulting cavity (after the wax is removed), then the shell is broken to reveal the desired metal component
SQ = the value added output level for an activity SP = the standard price per unit of activity output measure AQ = the actual quantity used of flexible resources or the practical activity capacity acquired for committed resources
Reducing purchasing costs: redesigning the products and reducing the number of parts required. Reducing molding, inspecting, and grinding costs: improving the molding process and labor skill
Do
Act
Do
Act
Search Plan
Lock-In Establish
Benchmarking
Benchmarking can be internal benchmarking or external benchmarking External benchmarking can be competitive benchmarking, functional benchmarking, generic benchmarking