Please register (it's free!) or login to view the remaining preview.

If you are logged in, your referral link [?] is automatically included below.

EMBED CODE (Copy and Paste)

DOCUMENT DESCRIPTION

Activity Based Costing (ABC) analysis is a methodology for assigning costs to those activities that truly drive these costs. It is more accurate than traditional costing methods. It is a valuable technique to know for a number of key reasons:
• ABC allows you to develop a picture of the true profitability of product lines, customer segments, distribution channels, geographies, and other market segments.
• ABC aids in a number of strategic decisions, from determining target markets to selecting the optimal product mix to making informed pricing decisions.

Specifically, ABC leads to a more accurate assignment of costs to cost objects through a process of:
• Matching the logical flow of costs through the cost system to the economics of true cost flows.
• Mapping costs from "resources" (e.g. wages paid, supplies purchased) to activities performed (e.g. units manufactured) to cost objects (e.g. products, customers, distribution channels) that drive those costs.

ABC is an invaluable tool for making strategic decisions, as it allows you to develop a picture of true profitability of product lines, customer segments, geographies, distribution channels, and other markets. This document explains a 7-phase approach to Activity Based Costing and includes examples.

Got a question about the product? Email us at [email protected] or ask the author directly by using the form to the right. If you cannot view the preview above this document description, go here to view the large preview instead.

Source: Activity Based Costing PowerPoint document

Top Flevy Author [?]

Activity Based Costing

Sold by LearnPPT (this author has 82 documents)

$39.00

ALL FEES INCLUDED

Add to Cart

This business document is categorized under the function(s):

Corporate Finance Strategy, Marketing, & Sales

It applies to All Industries

File Type: PowerPoint (ppt)

File Size: 682.5 KB

Number of Slides: 29 (includes cover, transition slides)

Purchase includes lifetime product updates. After your purchase, you will receive an email to download this document.

Initial upload date (first version): Apr 21, 2013

Ask the Author a Question

Must be logged in Click here to log in

This document is available as part of the following discounted bundle(s):

Competitive and Company Cost Analysis

$129.00

This bundle contains 4 additional documents.

View Full Details

Cost Drivers Analysis

18-slide PowerPoint deck

$39.00

Author:

Industry Supply Curve Analysis

24-slide PowerPoint deck

$39.00

Author:

Value Chain Analysis

16-slide PowerPoint deck

$29.00

Author:

Financial Ratios (Comparables) Analysis

22-slide PowerPoint deck

$39.00

Author:

CUSTOMER TESTIMONIALS

"[Flevy] produces some great work that has been/continues to be of immense help not only to myself, but as I seek to provide professional services to my clients, it give me a large "tool box" of resources that are critical to provide them with the quality of service and outcomes they are expecting."

– Royston Knowles, Executive with 50+ Years of Board Level Experience

"As a young consulting firm, requests for input from clients vary and it's sometimes impossible to provide expert solutions across a broad spectrum of requirements. That was before I discovered Flevy.com.

Through subscription to this invaluable site of a plethora of topics that are key and crucial to consulting, I have been able to exceed expectations and deliver quality advice and solutions to my clients. The quality and expertise of the authors are exemplary and gives me great confidence to use as part of my service offerings.

I highly recommend this company for any consultant wanting to apply international best practice standards in their service offerings. "

– Nishi Singh, Strategist and MD at NSP Consultants

"FlevyPro provides business frameworks from many of the global giants in management consulting that allow you to provide best in class solutions for your clients."

– David Harris, Managing Director at Futures Strategy

"Flevy is our 'go to' resource for management material, at an affordable cost. The Flevy library is comprehensive and the content deep, and typically provides a great foundation for us to further develop and tailor our own service offer."

– Chris McCann, Founder at Resilient.World

"As an Independent Management Consultant, I find Flevy to add great value as a source of best practices, templates and information on new trends. Flevy has matured and the quality and quantity of the library is excellent. Lastly the price charged is reasonable, creating a win-win value for the customer, Flevy and the various authors. This is truly a service that benefits the consulting industry and associated clients. Thanks for providing this service. "

– Jim Schoen, Principal at FRC Group

"As a consultant requiring up to date and professional material that will be of value and use to my clients, I find Flevy a very reliable resource.

The variety and quality of material available through Flevy offers a very useful and commanding source for information. Using Flevy saves me time, enhances my expertise and ends up being a good decision."

– Dennis Gershowitz, Principal at DG Associates

"Flevy is now a part of my business routine. I visit Flevy at least 3 times each month.

Flevy has become my preferred learning source, because what it provides is practical, current, and useful in this era where the business world is being rewritten.

In today's environment where there are so many challenges and there is the need to make the right decisions in a short time, with so much scattered information, we are fortunate to have Flevy. Flevy investigates, selects, and puts at our disposal the best of the best to help us be successful in our work."

– Omar Hernán Montes Parra, CEO at Quantum SFE

"As a small business owner, the resource material available from FlevyPro has proven to be invaluable. The ability to search for material on demand based our project events and client requirements was great for me and proved very beneficial to my clients. Importantly, being able to easily edit and tailor the material for specific purposes helped us to make presentations, knowledge sharing, and toolkit development, which formed part of the overall program collateral. While FlevyPro contains resource material that any consultancy, project or delivery firm must have, it is an essential part of a small firm or independent consultant's toolbox."

– Michael Duff, Managing Director at Change Strategy (UK)

"FlevyPro has been a brilliant resource for me, as an independent growth consultant, to access a vast knowledge bank of presentations to support my work with clients. In terms of RoI, the value I received from the very first presentation I downloaded paid for my subscription many times over! The quality of the decks available allows me to punch way above my weight – it's like having the resources of a Big 4 consultancy at your fingertips at a microscopic fraction of the overhead."

– Roderick Cameron, Founding Partner at SGFE Ltd

"If you are looking for great resources to save time with your business presentations, Flevy is truly a value-added resource. Flevy has done all the work for you and we will continue to utilize Flevy as a source to extract up-to-date information and data for our virtual and onsite presentations!"

– Debbi Saffo, President at The NiKhar Group

SELECT CUSTOMERS

Since 2012, we have provided best practices to over 5,000 businesses and organizations of all sizes across the world—in over 130 countries. Below is just a very small sample of our customer base.

Did you know?

The average daily rate of a McKinsey consultant is $6,625 (not including expenses). The average price of a Flevy document is $65.

CUSTOMERS ALSO BOUGHT THESE DOCUMENTS

Cost Drivers Analysis 18-slide PowerPoint deck $39.00 Author: LearnPPT Costing	Activity-Based Costing (ABC) Rapid Prototyping Toolkit 19-slide PowerPoint deck and supporting ZIP $179.00 Author: Gary Cokins Costing Activity Based Costing	Activity-Based Cost Management (ABC/M) 101-slide PowerPoint deck and supporting PDF $59.00 Author: Gary Cokins Costing Management Accounting Activity Based Costing	Activity Based Costing (ABC) - Implementation Toolkit Excel workbook and supporting ZIP $249.00 Author: Gerard Blokdijk Activity Based Costing
Relative Cost Position Analysis 48-slide PowerPoint deck $59.99 Author: Documents & Files Costing	Driver-Based Budgeting and Rolling Financial Forecasts 28-slide PowerPoint deck and supporting PDF $49.00 Author: Gary Cokins Management Accounting Budgeting & Forecasting	Activity Based Costing Primer 13-slide PowerPoint deck $25.00 This is a FlevyPro [?] document. Subscribe and save with FlevyPro! Activity Based Costing	Absorption Costing Method 14-slide PowerPoint deck This is a FlevyPro [?] document. Subscribe and save with FlevyPro! Costing Management Accounting
BCG Experience Curve 22-slide PowerPoint deck $25.00 This is a FlevyPro [?] document. Subscribe and save with FlevyPro! Costing	Lean Champion Black Belt 7 - Optimize Product Costs 67-slide PowerPoint deck $44.00 Author: Vishnu Rayapeddi Costing Lean Six Sigma Black Belt	Cost Accounting Analysis 32-slide PowerPoint deck $29.99 Author: Documents & Files Costing	Cost Accounting 41-slide PowerPoint deck $25.00 Author: investmentbanker Costing