Inhoudsopgave
Waarom ABC?
Voordelen van ABC‑analysesoftware Inzicht in de omloopsnelheid van uw voorraad en de mate waarin producten bijdragen aan de omzet, is cruciaal. Hiermee beschikt u over noodzakelijke kennis voor een optimaal voorraadbeheer. Het brengt namelijk mogelijke besparingen in beeld.
Wat is het doel van een ABC-analyse?
De ABC-analyse is een methodiek om een onderscheid te maken tussen artikelen waar we aandacht aan moeten besteden (de A-artikelen) en artikelenwaar we geen aandacht aan besteden (de C-artikelen). In dit artikel kijken we waar de grens ligt voor een A/B/C product en welk criterium gehanteerd dient te worden.
What is activity based costing (ABC)?
Activity Based Costing (ABC) is a system that goes beyond traditional cost price models with respect to indirect cost calculation models. This method was developed in the United States. Robert Kaplan is regarded as the founder of the theoretical principles of activity based costing within the cost management knowledge area.
What is activity-based cost allocation?
It is a more sophisticated method of cost allocation than the traditional volume-based costing method. The activity based costing or ABC first introduced by Kaplan and Cooper in the 1980s. This model focuses on the indirect costs of production, in contrast to the absorption cost allocation method of traditional costing.
What are the benefits of activity-based costing?
Benefits of Activity-Based Costing (ABC) Activity-based costing (ABC) enhances the costing process in three ways. First, it expands the number of cost pools that can be used to assemble overhead costs. Instead of accumulating all costs in one company-wide pool, it pools costs by activity.
What is the cost driver rate in activity-based costing?
Activity-based costing is used to get a better grasp on costs, allowing companies to form a more appropriate pricing strategy. The formula for activity-based costing is the cost pool total divided by cost driver, which yields the cost driver rate. The cost driver rate is used in activity-based costing to calculate the amount