P. 1
3 Modern Developments

3 Modern Developments

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Published by ocallagr

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Published by: ocallagr on Mar 13, 2008
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06/16/2009

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text

original

Why

OH costs were low, now high Available IT Activity causes costs

What

Producing products creates demand for activities Costs are assigned to a product on the basis on the activities it consumes

Profitability differs between customers ABC helps identify these customers

Customer profitability analysis and ABC

ABC
How

Identify major activities Identify cost drivers Collect cost of each activity Charge to products on basis of useage of activity P35 - 2.3 Merits & Criticisms P50 5

3. Modern Developments 1
03/10/2004 - v3

Need to understand cost drivers

NVA Activities

Other uses
C:\Documents and Settings\Rich\My Documents\Business\CPA\Professional 1\Strategic Management Accounting\3. Modern Developments.mmp - 03/10/2004 - -

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