tailieunhanh - CASE STUDIES IN PERFORMANCE MANAGEMENT phần 2

Một sức hấp dẫn cho các hệ thống ABM kéo là họ tự động có thể tạo ra các dữ liệu lợi nhuận chi phí và lợi nhuận trong thời gian hầu như thực tế do được tích hợp chặt chẽ với các hệ thống giao dịch (ví dụ, dữ liệu quy hoạch tài nguyên doanh nghiệp). | xxvi FOREWORD Did you notice in the last paragraph I referred to this type of pull ABM system I did so because there are varying types of pull systems. And these are more mountain ranges that accountants have to evaluate when considering whether the incremental effort level is justified by greater incremental benefits. An appeal for pull ABM systems is they can dynamically generate cost and profit margin data in almost real time due to their being tightly integrated with transactional systems . enterprise resource planning data . However you must be cautious of the promises and perils of real-time cost data. If misapplied more permanent longterm damage may be be caused by poor decisions that are made based on recent cost anomalies. PULL DESCRIPTIVE COSTING TIME-BASED ACTIVITY-BASED COSTING In environments where a substantial amount of the outputs and the work activities they consume is highly repetitive and management is less concerned about managing the indirect support expenses . a high-volume document processing center then the consideration for measuring costs for unused capacity may increase. With conventional push ABC all expenses including nonvisible excess capacity assuming the rate of workers producing outputs remains constant and they are not slowing down when inbound workload demand appears declining are fully absorbed into the products standard service lines channels and customers. This overstates the true cost of the output because unneeded capacity that the output did not cause is included in its cost. However if available or safety capacity for demand surges is reasonably estimable then it can be traced and assigned to a business-sustaining cost object called unused capacity. This reduces any overstating of an output s cost . If senior management feels that small improvements in processing times and or postperiod reactive adjustments to remove reported unused capacity will materially improve the enterprise profit performance then it might .

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