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留学生论文网:Activity-Based Costing:An Emerging Foundation for Performance Management

论文作者:留学生论文论文属性:硕士毕业论文 thesis登出时间:2011-01-30编辑:anterran点击率:11899

论文字数:3412论文编号:org201101300854339476语种:英语论文 English地区:英国价格:免费论文

附件:20110130085433149.PDF

关键词:Activity-Based CostingEmerging FoundationPerformance ManagementABC

5635 SW Hewett Blvd., Portland, Oregon 97221 - 1 - costinfo@costechnology.com
Phone: 484-244-7016 Fax: 503-292-2382 www.costechnology.com
Activity-Based Costing
An Emerging Foundation for Performance Management
Peter B.B. Turney, PhD
President and Chief Executive Officer
Cost Technology, Inc.
留学生论文网Activity-based costing has been around since the mid-nineteen eighties. Given its longevity, it’s
worthwhile to answer:
! How has ABC evolved over its life cycle?
! What lessons have been learned from the evolution of ABC?
! What can ABC do today that it could not do 20 years ago?
This article answers these questions by examining the evolution of ABC in the context of a
product life cycle. It summarizes the history of ABC according to the phases of its life cycle,
highlights its expanding functionality over time, and details the lessons learned from two decades
of use. It concludes with a description of the current state of ABC as a key input and value adder
to performance management systems.
It took just a short time for ABC to be recognized as an innovative and potentially valuable
costing methodology; yet it took another 20 years to reach its full potential. ABC emerged in
response to competitive pressures that exposed inaccuracies in cost accounting. Early uses helped
companies view the distortions inherent in cost accounting systems leading to changes in strategy,
processes, operations and improved competitive position.
Buoyed by early successes, ABC emerged as a powerful profit analysis tool. These successes
stemmed from ABC’s ability to reveal the hidden sources of profitability and embedded cost, and
to serve as a catalyst for decisions to improve profitability. Over time ABC adapted to new areas
such as cost-to-serve activities, customer profitability, channel profitability, and the use of ABC
outputs to perform capacity planning and drive predictive modeling. By the late nineties ABC
was used extensively in diverse industry and government sectors.
Today, ABC is the emerging foundation of performance management. If you lift up the hood of a
performance management system, you will find ABC powering performance measures for
scorecards, providing rates for customer profitability analytics, helping devise human resource
plans, modeling sustainability, and supporting budget development and planning.
Like most technologies, the value of today’s ABC is the result of many years of development and
learning. In assessing its value for your organization, it is important to understand how it has
evolved and how this evolution has created opportunities to create value. Whether you are
considering ABC for the first time, or a returning early adopter, it is time to take a fresh look.
SAS and all other SAS Institute Inc. product or service names are registered trademarks or trademarks of SAS Institute Inc. in the
USA and other countries. ® indicates USA registration. Copyright © 2008, SAS Institute Inc. All rights reserved.
5635 SW Hewett Blvd., Portland, Oregon 97221 - 2 - costinfo@costechnology.com
Phone: 484-244-7016 Fax: 503-292-2382 www.costechnology.com
THE ABC HYPE CYCLE
The hype cycle is a graphic representation of the maturity, adoption and business application of a
technology. It reflects differences in human attitudes to the technology as knowledge increases
and risk decreases over its development and depl论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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