... tra chất lượng (lần) 220.000 10.000 5.000 15.000
Kế toán chi phí dựa trên hoạt động (Activity- Based
Costing - ABC)
Kế toán chi phí theo phương pháp truyền thống dựa trên các tiêu thức phân ... dụng các phương
pháp kế toán chi phí hiện đại như: kế toán chi phí dựa trên hoạt động (Activity Based
Costing - ABC), kế toán chi phí theo phương pháp “chi phí mục tiêu” (target cost)
Bài viết...
... riêng biệt, giúp xác định chính xác lợi nhuận mỗi
Kế toán chi phí dựa trên hoạt động (Activity
Based Costing – ABC)
Phân tích sản phẩm và lợi nhuận khách hàng: kế toán chi phí dựa trên hoạt...
... Dictionary: ActivityBased
Costing is a costing system that identifies the various activities performed in
a firm and use multiple cost drivers (non volume as well as volume based
cost drivers) ... activities”.
According to Deepak Mohan & Hemantkumar Patil (2003), Activity
Based Costing is a costing model which to measure activity costs, results,
resources and cost objects. ABC assigns ... implemented by cost
driver activity, this is core of improvements in ABC model.
Figure 2.1 Activitybasedcosting model
2.3.3 Why is ABC needed?
ABC is a costing system which is applied...
... allocation methods as VBC (Volume Based Costing) but until now, this
allocation method is gradually being replaced by activitybasedcosting method ABC
(Activities Based Costing) . The reason is that ... drivers of activity costs is provided by activity- basedcosting
systems. This information help managers in costs reducing by designing products and
processes that consume fewer activity resources ... 1998).
9
LIST OF ABBREVIATIONS
Abbreviation
Full Name
VBC
Volume BasedCosting
ABC
Activities BasedCosting
WCM
World-class Manufacturing Practices
TQM
Total Quality Management...
... focus of activity-
based management?
1
activity analysis
EXHIBIT 4–1
The Activity- Based Management
Umbrella
ACTIVITY- BASED MANAGEMENT
Activity analysis
Cost driver analysis
Activity- based costing
■
■
■
Continuous ... that activity- based
costing might improve product costing?
14. Why does activity- basedcosting require that costs be aggregated at different
levels?
15. List the benefits of activity- based costing. ... designated in an activity- basedcosting system?
4
How does activity- basedcosting differ from a traditional cost accounting system?
5
How does the installation of an activity- basedcosting system...
... Module 13: UsingExcel as an OLAP Client 1
BETA MATERIALS FOR MICROSOFT CERTIFIED TRAINER PREPARATION PURPOSES ONLY
Overview
!
Office 2000 OLAP Components
!
Using Excel PivotTables
!
Using ... same way as a
server -based cube.
4 Module 13: UsingExcel as an OLAP Client
BETA MATERIALS FOR MICROSOFT CERTIFIED TRAINER PREPARATION PURPOSES ONLY
#
##
#
Using Excel PivotTables
!
Defining ... Module 13: UsingExcel as an OLAP Client 29
BETA MATERIALS FOR MICROSOFT CERTIFIED TRAINER PREPARATION PURPOSES ONLY
Review
!
Office 2000 OLAP Components
!
Using Excel PivotTables
!
Using...
... 11/19/2008 12:46:43 PM11/19/2008 12:46:43 PM
Financial Planning Using Excel
36
that are made to a plan have been adjusted. It is this type of activity
that can lead to errors being embedded into spreadsheet ...
06_Y551_Ch01.indd 606_Y551_Ch01.indd 6 11/19/2008 12:33:37 PM11/19/2008 12:33:37 PM
Financial Planning Using Excel
18
The formula in cell D 8 is an IF function that compares the two
cells as follows:
...
05_Y551_PART1.indd 105_Y551_PART1.indd 1 11/19/2008 12:28:25 PM11/19/2008 12:28:25 PM
Financial Planning Using Excel
19
The report of each year has been formatted with a different col-
our font. This is a...
...
Activity 3.3: Using Perspectives of
Information
This activity will provide you with an opportunity to think about the business
challenge from the business and user perspectives.
In this activity, ... this activity, you will be able to:
!
Determine what information to look for, based on the business and user
perspectives, when investigating a business challenge.
Before You Begin
This activity ... discussion.
Materials
To complete this activity, you will need the Ferguson and Bardell, Inc. case
study in Appendix 1.
Estimated time to complete this activity: 15 minutes followed by a 10-
minute...
... BF (1999) Activity-
based protein profiling: the serine hydrolases. Proc Natl
Acad Sci USA 96, 14694–14699.
74 Kumar S, Zhou B, Liang F, Wang WQ, Huang Z &
Zhang ZY (2004) Activity- based probes ... isolation of modified proteins [72]. Different
classes of enzymes have already been studied using
activity- based proteomics. Examples include biotinyl-
ated fluorophosphonates for monitoring serine
hydrolases ... Biol 1,
130–142.
70 Schmidinger H, Hermetter A & Birner-Gruenberger R
(2006) Activity- based proteomics: enzymatic activity
profiling in complex proteomes. Amino Acids 30,
333–350.
71 Drahl C,...