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Before this moment direct labor represented a substantial cost item and it was believed that direct labor costs and overhead costs were very strongly correlated. Over the years as a percentage of total costs, direct labor and direct material costs were shrinking due to technological advancements and the strong correlation between direct labor and overhead costs became implausible.

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In other words, products total costs were significantly distorted, if using the outdated alat slimming purut of traditional costing system. Furthermore, business conditions changed dramatically as companies were no longer producing few products in massive volumes.

Most companies produce and sell large variety of products that consume different amounts of overheads. This indicates that only little space is left to major simplifications concerning the determination of products total costs. Figure alat slimming purut Change in the structure of costs after s Source: own processing Moreover, information and communication technology overcame the barriers of data gathering long ago, thus facilitating the rise of a more sophisticated costing system called activity-based costing.

It is very important to accentuate that traditional costing system provides inappropriate data for decision making. On the other hand, existing data are not necessarily bad as much as they are somewhat distorted, incomplete and unprocessed.

The chart of accounts view provides information that is summarized in a monthly report of single responsibility center claim pierderea în greutate bvsa department. Manager is not able to estimate the amount of controllable costs as well as has no insight into the content of work of employees from this point of view.

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Biggest disadvantage is that manager sees costs reported as lump sums. Activity-based costing resolves this problem by focusing on activities, thats why general ledger account balances are converted into activity costs. This new, converted ABC cost data can be used in making product, market or customer-oriented decisions. Another difference is that activity based costing uses verbs and nouns in the so called Bill of Activities to denote individual activities.

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This wording gives certain flexibility because managers gain new insights into the work of employees and activities can be favorably impacted, changed, improved or eliminated.

Managers are able to control the overspending of budget target and impose tighter budget restrictions if needed.

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Apparently, activity-based costing is superior to traditional costing system, but it does not replace the traditional accounting system. It restates the same data and adds operating relationships to more effectively support decision making. Activity-based costing is not an accounting system, although it alat slimming purut past information.

Some opponents may criticize the relevance of past costs. But the opposite is true. These conditions, if repeated, are likely to cause the same inefficiencies today or in the future. This means that knowledge of past inefficiencies can be an incentive to corrective actions towards efficiency.

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Activity-based costing is an economic model designed to inform management about economics of its past, current and future operations. This is the reason why ABC cannot be referred to as alat slimming purut model because its utilization is not limited to past financial information.

Budgeted, forecasted or even targeted expenses or alat slimming purut data can be the input for this model. This enables to predict the activity expenses and activity driver information to obtain estimated spending for future activities and resources. Used in this way, ABC becomes a powerful tool for budgeting future expenses. Using forecasted activity expenses, presuming efficient operations, ABC can be used as a target costing mechanism.

Budgeted information can also be helpful in eliminating inefficient, non-value adding activities from operations. ABC model based on current and forecasted information can reveal whether patterns of past will alat slimming purut in current or future periods.

Today the margin for error is slimmer. Companies cannot make as many mistakes as in the past and remain competitive at the same time. Price quotations, capital investment decisions, product mix, technology choices, outsourcing and make versus buy decision today all require keeping a closer look at. As more competitors alat slimming purut better the cause and effect connection that drive costs and are fine tuning their processes and prices, the resulting price squeeze resulting from intense competition is making life for businesses much more difficult relative to the past.

Knowing the real product costs, customer related costs and profitability is becoming vital. With ABC, companies can identify where to remove waste, low value adding costs and unused capacity plus understand what drives their costs. This was done as simply as possible but the simplified ABC Cross does not capture the real value of cost accounting that emerged after s Euske, Vercio, The classical as well as the enhanced ABC Cross, which displays better the interaction of process and costing is going to be presented.

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The first was to display the relationship among process and cost. Owing to the intended simplicity, designers did not include the whole input-transformation-output process and related resource flows. This means that if the original model is not used for the intended purposes, it can be a step backwards for the company.

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Too much variability in measurement of customer and product processes drives cost up, drives quality down and results in frustrated users of data Euske, Vercio, Explanation of the original ABC Cross is that products consume activities and in turn activities consume resources. Horizontal axis shows why costs are generated. Vertical axis depicts the flow of resources to products through activities but it can be misleading.

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When resources are on the top of this model, it may create an impression of resources driving products. It is useful to put products on the top of the diagram with the idea of products driving the need for activities that consume resources. This provides a more meaningful approach. Peter Druckers statement gives the best explanation for the next modification.

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He states that the organizations purpose is to create and maintain profitable customer. Majority of revenues originate from customers and therefore they are the most legitimate profit centers.

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If the customer satisfaction fails to produce sufficient amount of revenues, all other goals pertaining to shareholders, employees and wide public will not probably be achieved.

Adding supplier as a crucial element in the process of delivering the product or service to customer will create a simplified value chain from customer to supplier.

Strategy and planning decisions regarding customers work their way through to suppliers. These decisions, flowing to supplier, relate to balancing of capacity and resource demand and supply.

Decisions, flowing back to customers, focus on the supply side of balancing capacity and resource demand and supply. This includes the execution and control of management processes. Moreover, products and services should not be looked at only as tangible products but alat slimming purut other features important for customer should be taken into consideration e.

If the paramount goal of the company is to respond to customers requirements, so called end to end process should be introduced for further explanation. A process can be identified as end to end process if it starts and ends with the customer. End to end processes are of great importance because they include support and enabling processes e.

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The most important contributions of cost measurement systems are providing relevant cost data to the management and providing that data sorted by driver unit, alat slimming purut, product, customer, idle.

Providing cost data by driver requires it to be based on data used to manage capacity and resource demand and supply. Capacity measurement includes measurement of resources, activities and end to end processes at idle, nonproductive alat slimming purut productive level.

ABC hierarchy of activity drivers is very important because it alat slimming purut the distortion of product costs. Recognizing the impact of costs driven by units of product, the number and type of batch requirements, the product itself, the customer, and the organizations administration is probably one of the most important contributions Robin Cooper has made to management accounting. Unit level activities are performed each time a product is manufactured.

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Cost drivers such as labor hours, machine hours and quantity of material processed are also used by traditional cost accounting. Batch level activities such as machine set up, processing a purchase order, production scheduling are performed each time a batch of products is produced.

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Traditional accounting treats them as fixed costs. Facility sustaining alat slimming purut that support the facilitys general manufacturing process and are unlikely to change general administrative staff, plant management, property costs are treated by ABC as irrelevant for decision making and unavoidable costs and should not be assigned to products.

If the ABC cross does not present the hierarchy of these activities and their cost drivers, ABC teams will remain focused on the unit level Euske, Vercio, Furthermore, such ABC teams will add unit level activities and drivers to cost measurement system and the result will not be materially different from traditional unit based cost measurement system Euske, Vercio, Furthermore, to use the original definition of cost driver as anything that drives costs is very simplistic Euske, Vercio, The process begins with the identification of products and services sold to customers.

It further continues with process design determined to deliver that particular product or service at desired quality, cost and time.

If we want to balance the demand for and supply of capacity, we need to establish a common driver. Time fits this requirement because it ensures interconnection of staffing and capacity requirements. Companies that have a very complicated and differentiated manufacturing process, using time is the best way how to reduce cost subsidies of high volume products and customers to low volume products and customers. The time that will be demanded for activities will be included in the work standards.

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The supply of time to fulfill production requirements will be available in staffing or capacity data alat slimming purut will include time unavailable alat slimming purut work meetings, trainings, idle time.

A model without control is not a model. Thats why comparing actual to standard figure is very useful. Therefore control systems should be introduced to monitor monthly volumes and related process time and resources compared to values computed by ABC. Control systems, if constructed correctly, can assist the ABC teams to do the following: avoid chasing normal month to month variation, identify variances that require investigation and provide early warning signs that the ABC cost used in decisions may need an update in the near future Euske, Vercio,

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