Along with the allocation of all costs into the product price, the ABC method uses a system of allocation criteria built on the basis of detailed analysis of causate relationship between costs arising for each activity and the level of involvement of each activity into the production and sales process of products , instead of using only one allocation protocol (e.g. direct worker cost) as the traditional method. The allocation finishes therefore reflect more accurately the actual resource churn level of each product. Accordingly, ABC will help managers avoid mistakes made by using inaccurate information about the price, ABC also provides detailed information about the cost structure of each product, making it possible for managers to be more flexible in budgeting and adjusting policies , the product strategy of the enterprise in market conditions is always Fluctuin
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