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การวิเคราะห์ต้นทุนฐานกิจกรรม
การวิเคราะห์ต้นทุนฐานกิจกรรม
(Input Value)
1.
2.
3.
4. (Non-value Added)
5.
4 1.
2. 3.
4.
1. 2
1 (Product Costs) 3
2 (Period Costs)
2.
3 1 (Variable Cost)
2 (Fixed Cost)
3 (Mixed Cost)
3. 2
1 (Direct Cost)
2 (Indirect Cost)
4. 3 1
2
2
(Logistics)
2
1
1
8 5
1. (Customer Service)
2. (Order Processing)
(1) /
(Invoice)
(2)
(3)
3. (Demand Forecasting)
4. (Inventory Management)
6. (Traffic and Transportation)
7. (Procurement) 40 60
(Suppliers)
8. (Reverse Logistics)
9. (Part Service Support)
10.
(Plant and Warehouse Site Selection)
-
12. (Packaging)
2
(1)
(2)
(1)
(2)
(3)
(4)
(5)
1.
2.
3.
4.
5. (Lot Quantity Cots)
6. 1
(Trade-Off)
(Cost of Lost Sales)
2. (Transportation Costs)
3. (Warehousing Costs)
Electronic Data
Interchange (EDI)
(1)
(2)
(3)
(4)
(1)
(2)
(3)
(4)
(Dynamic)
(Static) (
)
(Function)
(Division of Work)
(Line) (Staff)
(Auxiliary)
(Line)
(Staff)
(Auxiliary)
(Chain of command)
1.
2.
3.
(Span of Control)
10 20
()
2
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
(Cross-Functional)
(Integrated View) ABC
(Cost Behavior)
(Activity-Based Costing) ABC
(Value-Based Management)
(Value-Based Management)
(Cost Driver)
(Muda) (Non Valued Activity)
3 ABC ABM
- (Process View)
(Operating Measure)
ABC 6
1
2 (Input)
3 2
4
5
1. (Product)
2.
3.
4.
5.
6.