activity-based costing and activity- based management

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1、5Activity-BasedCostingandActivity-BasedManagementLearningObjectivesAgoodmysteryneverfailstocapturetheimagination.Moneyisstolenorlost,propertydisappears,orsomeonemeets1.Explainhowbroadaveragingwithfoulplay.Onthesurface,whatappearsunremarkabletotheundercostsandovercostsprod-untrainedeyec

2、anturnouttobequitearevelationoncethefactsuctsorservicesanddetailsareuncovered.Gettingtothebottomofthecase,2.Presentthreeguidelinesforrefin-understandingwhathappenedandwhy,andtakingactioncaningacostingsystemmakethedifferencebetweenasolvedcaseandanunsolvedone.3.Distinguishbetweensimpleand

3、Businessandorganizationsaremuchthesame.Theircostingactivity-basedcostingsystemssystemsareoftenmysterieswithunresolvedquestions:Whyarewebleedingredink?Arewepricingourproductsaccurately?Activity-4.Describeafour-partcosthierarchybasedcostingcanhelpunravelthemysteryandresultinimproved5.Cost

4、productsorservicesusingoperations,asLGElectronicsdiscoversinthefollowingarticle.activity-basedcosting6.Evaluatethecostsandbenefitsofimplementingactivity-basedcost-LGElectronicsReducesCostsandingsystemsInefficienciesThroughActivity-BasedCosting17.Explainhowactivity-basedcostingsystemsare

5、usedinactivity-basedLGElectronicsisoneoftheworld’slargestmanufacturersofflat-managementscreentelevisionsandmobilephones.In2009,theSeoul,South8.Compareactivity-basedcostingKorea-basedcompanysold16millionliquidcrystaldisplaytelevisionssystemsanddepartmentcostingsystemsand117millionmobilep

6、honesworldwide.Tomakesomanyelectronicdevices,LGElectronicsspendsnearly$40billionannuallyontheprocurementofsemiconductors,metals,connectors,andothermaterials.Costsformanyofthesecomponentshavesoaredinrecentyears.Until2008,however,LGElectronicsdidnothaveacentralizedprocurementsystemtolever

7、ageitsscaleandtocontrolsupplycosts.Instead,thecompanyhadadecentralizedsystemriddledwithwastefulspendingandinefficiencies.Torespondtothesechallenges,LGElectronicshireditsfirstchiefprocurementofficerwhoturnedtoactivity-basedcosting(“ABC”)foranswers.ABCanalysisofthecompany’sprocur