활동 기반 원가 계산 및 활동 기반 관리의 연결은 무엇입니까?
Activity-based costing refers to a method for the attribution of manufacturing costs to the right source as opposed to a general attribution of costs in an equal manner to various sources during the manufacturing process. The relationship between activity-based costing and activity-based management is derived from the fact that activity-based management can be influenced by the information derived during the analysis of the activity-based costing process. In order to properly understand the link between activity-based costing and activity-based management, it is necessary to understand what the two accounting terms mean.
Usually, when manufacturers try to attribute the cost of the production of the various items in the manufacturers’ product line, they do this by looking at the volume of the production process for that particular item without considering other factors that might render this statistic inaccurate. 예를 들어, 동일한 회사의 제품 A 및 제품 B의 생산 비용 계산은 활동 기반 원가 계산 및 활동 기반 관리의 개념을 설명하는 데 사용될 수 있습니다. 제조업체가 제품 A 및 제품 B의 제조로 인한 직접적으로 귀속되는 비용을 이미 알고 있다고 가정하지만 두 항목의 생산에 대한 오버 헤드 비용을 파악하려고 노력하고 있습니다.이 프로세스는 올바른 결론에 도달하기 위해서는 올바른 결론에 도달하기 위해서는 적절한 분석없이 오도 할 수 있기 때문에 올바른 결론에 도달해야합니다. 이 경우 제품 A와 제품 B의 생산에 대한 오버 헤드 비용에는 생산 전 원자재 검사 및 생산 공정의 일부로 미리 정해진 직원의 사용과 같은 간접비가 포함될 수 있습니다.
Where the manufacturing process for product A utilizes less input from the factory workers due to the natureof the product, even if the workers are available for the production process, this will serve as a factor in the computation of the activity-based costing. If product B utilizes all of the factory hands during the production process, even if the volume of products generated is less than that from the production of product A, this will also be reflected in the calculation of activity-based costing as a contributing factor, making product B the more costly. The connection between activity-based costing and activity-based management is related to the way in which such information can be used to better manage the manufacturing process for more cost-effectiveness.