M/N/JEMEN

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EXHI8II EXHI8II 5 5--1 1
DlMENSlCN/L /8M MCDEL
2-dimensional
model shows
intersection oI cost
& process.
2-dimensional
model shows
intersection oI cost
& process.
/8M lMFLEMENI/IlCN MCDEL
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2
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pengemLcngcn
COST REPORT: Step 1 COST REPORT: Step 1
Activity Activity Driver SQ` AQ` SP`
elding elding hours 10,000 12,000 $40
Rework Rework hours 0 10,000 9
Setups Setup hours 0 6,000 60
Inspection # Inspections 0 4,000 15
3
COST REPORT: Step 2 COST REPORT: Step 2
Activity
Value-
Added Costs
Non-Value-
Added Costs
Actual
Costs
elding $400,000 $80,000 $480,000
Rework 0 90,000 90,000
Setups 0 360,000 360,000
Inspection 0 60,000 60,000
Total $ 400,000 $ 590,000 $ 990,000
3
EXHIBIT EXHIBIT 5 5- -9 9
TREND REPORTING
emperbolehkan manajemen untuk
mengikuti tindakan yang diambil
dengan memeriksa hasil yang
diharapkan
3
TREND REPORT: Step 3 TREND REPORT: Step 3
Activity
Last
Year
Current
Year
Change
elding $80,000 $50,000 $30,000
Rework 90,000 70,000 20,000
Setups 360,000 200,000 160,000
Inspection 60,000 35,000 25,000
Total $ 590,000 $ 355,000 $ 235,000
3
EXHIBIT EXHIBIT 5 5- -10 10
Trend report
shows
improvement that
has been made.
Non-Value-Added Costs
BENCHMARKING: Definition BENCHMARKING: Definition
3
Uses 'best practices¨ as the
standard Ior evaluating activity
perIormance with the goal oI
becoming the best at perIorming
activities & processes.
ACTIVITY-BASED CUSTOMER &
SUPPLIER COSTING
y applying the approach oI activity-
based costing to customers and
suppliers, managers can identiIy &
reduce true cost oI these
relationships.
4
ACTIVITY-BASED CUSTOMER
COSTING: An ExampIe
Large
Customer
10 Smaller
Customers
rder-Iilling costs $ 4,000 $ 400,000
Sales Iorce costs 10,000 210,000
A costing shows
comparative cost oI larger &
smaller customers, assuming
same number oI units sold.
4
ACTIVITY-BASED SUPPLIER
COSTING
IdentiIies costs other than price such as
Quality
Reliability
Delivery timeliness
Ior management to consider when selecting
suppliers
4

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