CFO，总经理，财务经理，会计经理，控制员

Benefits
 Compare with traditional costing, ABC can be with more extensively applicable scope: included manufacturing, services, finance, trading business and other industries
 ABC helps to reveal the cost of unused resource and it enables the management teams to learn dynamic condition of management timely
 ABC is helpful to cost control and improve prediction
 ABC will be more reliable in accounting and cost control due to accurate expense allocation
 Direct labor costs tends to be reduced while other indirect expenses increase in company arrangement. If we still implement traditional costing methods under current situation, we may not avoid risks of inadequate decisions or even wrong ones. ABC forms and develops based on the situation and it will provide with effective solutions.
ABC应用效益
 ABC适用范围更广，可囊括生产制造，服务，金融，贸易等行业
 ABC揭示了未使用的资源成本，使管理层及时了解公司经营现状。
 ABC有利于改进预测和成本控制。
 ABC比传统方法更为精确在进行成本核算和控制，它的费用分摊更为精确。
 在企业经营中，直接人力资源成本在逐步减少，而其他间接费用日益增加，该现状下仍使用传统的成本核算方法将无法避免错误决策风险，ABC基于该前提下形成和发展，提供更为有效的解决方法。

Scope of ABC Implementation
 Be able to evaluate the business profitability, thus formulate and revise the business strategy
 On the basis of marketing demand and changeable customer requirements, we are able to predict and allocate the internal resources accurately
 Be able to evaluate different pricing and make the final decision
 Improve business processes (SCM, Lean, Internal, etc.)
ABC应用范围
 对公司业务盈利能力评估，从而制定和修正公司经营策略
 依据市场和客户需求变动来精确预测内部资源需求
 评估不同条件下定价及最终方案选择
 改善业务流程（如SCM, LEAN, INTERNAL等）

How much cost consumption does your company spend? Which part of cost consumption is valid, which is invalid in your company management? When new product and service are being brought to market, how much profit will bring you by fixed price?
When you are facing the above problems, they cannot easily solved by using the traditional Costing. In fact, the traditional Costing will lead you to misunderstandings, underestimate or overestimate the real cost expenses.
By learning Activity-Based Costing, you could have a better understanding of accounting process, realize the importance and necessity of cost in management, identify the risks of cost management, and make cost management moving towards Lean.
公司的成本消耗究竟是多少？
公司经营中那些成本消耗是有效的，哪些是无效的？
当有新的产品和服务即将推入市场，公司所决定的定价究竟能给你带来多少利润？
当您面临这些问题时，公司所采用的传统成本核算方法无法从根本上来解决他们，事实上，传统的成本核算方法将会带您走入误区，低估或高估了真正的成本费用。
通过学习作业成本核算方法，您可以了解核算流程，从思想上认识成本在管理中的重要性和必要性，挖掘成本管理中的风险点，使成本管理逐步走向精细化的道路。


Activity Based Costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption.
To put it simple, ABC means assigning costs to ACTIVITIES that are associated with
 the production of particular products
 the delivery of particular services
作业成本法是一种基于活动的成本核算方式，它依据公司实际产品或服务来找出相对应的成本动因和资源，精确分配其费用从而精确计算成本。
简单来说，就是将成本分配给其相关联的活动：
 特地产品的生产
 特地服务的交付

1天的课程+模拟

IMIG高级顾问