ABC원가시스템,ABC원가시스템사례,관리회계시스템

Time-Driven
Activity Based Costing
Activity Based Management
Helpful for management decision

Find out which segments are profitable

Customer and product profitability

Feasibility in Benchmarking

Capital budgeting
Advantages of ABC
Cost of implementing and maintenance

Time consuming

Internal resistance

Doesn’t provide timeliness information

Confusion among ABC and Traditional way
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[ppt/pdf]ABC원가시스템,ABC원가시스템사례,관리회계시스템