Soai Flashcards
Startegic profitability analysis
Product differentiation
Price recovery
Growth
ABC In advance manufacturing environment
Global competition
Workplace automation
Design and implementation of abm
1) cost driver
2) indentify value adding and non value adding activity
3) performance analysis
a) analysis based on expected cost
b) analysis based on time spend
Business application of abm
Cost reduction
Activity based budgeting
Bpr
Performance evaluation
Benchmarking
Benefits of abm
Cost reduction
Activity based budgeting
Process improvement
Management decisions making
ABC descision making tool
1) abc completing total quality management
2) wholesale distributiers gain significant advantage in decision making
3) other decisions can be assisted by abc including facilitiy and resource allocation
4) decision support for human resource can be improved by abc
