Inhoudsopgave
Wat kun je met een ABC analyse?
De ABC-analyse is een techniek waarmee je leveranciers of artikelen indeelt in 3 categorieën: A, B en C. Je voert zo’n analyse uit om je leveranciersstrategie mee te bepalen en je inkoopproces te verbeteren.
Wat is de primitieve opslagmethode?
Het is voor een onderneming van belang om de juiste kostprijs te berekenen. Bij de primitieve opslagmethode wordt de opslag voor de indirecte kosten berekend als één percentage van de directe kosten.
How to identify cost drivers in activity-based costing?
In activity based costing method, to identify cost drivers is very necessary for unit cost and total cost. We know that activity-based costing is based on the concept that products consume activities and activities consume resources. From activity pools, we can find cost drivers.
How are cost drivers used in ABC costing?
As a result, cost drivers are most relevant in the ABC costing system. The cost of each activity is apportioned to specific products or lines of production, based on resources consumed by cost drivers. A cost driver is a factor that creates or drives the cost of the activity.
What is activity-based costing (ABC)?
Activity-based costing (ABC) is a more accurate way of allocating both direct and indirect costs. ABC calculates the true cost of each product by identifying the amount of resources consumed by a business activity, such as electricity or man hours. Management selects cost drivers as the basis for manufacturing overhead allocation.
What is a cost driver in economics?
A cost driver directly influences a business activity. There may be multiple cost drivers associated with an activity. For example, direct labor hours are a driver of most activities or product manufacturing. If the cost of labor is high, this will increase the cost of producing all company products or services.