tailieunhanh - CASE STUDIES IN PERFORMANCE MANAGEMENT phần 10

Các cuộc họp tiếp theo được tổ chức với đội ngũ lãnh đạo và các thành viên đại diện của mỗi nhóm làm việc 24 người đã quen thuộc nhất với các quy trình cửa hàng động cơ và những người có thể mô tả các mục tiêu và lợi ích của sáng kiến này. | 218 GLOSSARY Bill of Resources A listing of resources required by an activity. Resource attributes could include cost and volumes. CAM-I ABC Basic and Expanded Model Structures The second version of the ABC Glossary 1991 included a set of illustrations of basic and expanded ABC and process view models that assisted in understanding the key concepts of activity-based costing and management ABC M . This section briefly describes these models. Subsequent sections will elaborate on them and point out advancements that have been made through them and the evolving role that ABC M plays in the management of today s organizations. CAM-I ABC BASIC MODEL Exhibit presents the CAM-I ABC Basic Model which subsequently became known as the ABC Cross. It captures a summary of the transactions that occur during a period of time. It does not display the volatile peaks and valleys when transactions activities or events occur within that time period. For example it will not reveal if most of the expenses might have been booked in the last two weeks of the month. The ABC Basic Model should be thought of as a template that can be adapted for various purposes. The model should not be thought of as a flow chart of an activity-based costing implementation plan or a flow chart of a business process. Exhibit is a very basic diagram that allows the reader to gain an understanding of fundamental ABC concepts and relationships. There are two axes to the ABC Basic Model. The vertical one deals with the cost assignment view consisting of three modules and two generalized cost assignments. This view represents the calculation of the cost of cost objects . outputs product lines service lines or customers . It is basically a snapshot view similar to the income statement in a financial statement as a view of the business conducted during a specific time period. In this sense the cost assignment view can be seen as the structure and rules by which cost assignment takes place for some .