基于活动的成本核算(ABC)是指成本技术,识别活动在公司和分配每个活动的成本以及资源的所有服务和产品按照实际利用率由每个(Meelah & Ibraham,2007)。框架分配间接成本上升(开销)直接成本与传统成本核算(卡普兰和安德森,2007)。ABC分配生产间接费用,产品和服务在一个高度合理的方式相比,只是分配成本的传统概念基于机器小时(布里姆森,1997)。美国广播公司第一次分配成本的程序,这是实际的原因开销。然后分配这些程序的成本的产品和服务,这是真正要求的活动。
与ABC,一个组织可能彻底评估整个产品的成本因素活动以及服务(卡普兰和安德森,2007)。这可能有助于向组织的决策识别和删除这些服务和产品，这是不利的，降低的成本，这是高价位（服务和产品组合的目的）。它也可能有助于识别和减少生产或服务过程,非生产性和分配处理概念,导致非常相似的产品优越的结果(过程再造的目标)(Meelah & Ibraham,2007)。ABC通常作为一种理解产品和客户成本与盈利能力基于制造业或执行程序(卡普兰和库珀,1997)。事实上,美国广播公司一直主要采用协助战略决策定价、识别、外包和测量过程改进努力(戴利,2001)。
Activity-based costing (ABC) refers to a costing technique, which recognizes activities within a company and allots the cost of every activity along with resources to all services and products as per the actual utilization by each (Meelah & Ibraham, 2007). The framework allots higher indirect costs (overhead) to direct costs in contrast to conventional costing (Kaplan & Anderson, 2007). ABC allots production overhead expenses to products and services in a highly reasonable way in comparison to the traditional concept of just distributing costs based on the machine hours (Brimson, 1997). ABC first allots costs to the procedures, which are the actual cause behind the overhead. Then it allots the cost of those procedures just to the products and services, which are really demanding the activities.
With ABC, an organization could thoroughly estimate the cost factors of whole products activities as well as services (Kaplan & Anderson, 2007). That might aid in informing an organization’s decision to recognize and remove those services and products, which are unbeneficial and decrease the costs of ones, which are high-priced (service and product portfolio aim). It might also help to recognize and reduce manufacturing or service procedures, which are unproductive and allot processing conceptions, which result in the very similar product at a superior outcome (procedure re-engineering aim) (Meelah & Ibraham, 2007). ABC is commonly adopted as a means for comprehending product and client cost along with profitability grounded on the manufacturing or performing procedures (Kaplan & Cooper, 1997). In actuality, ABC has been principally adopted to assist strategic decisions like pricing, identification, outsourcing and measurement of procedure enhancement endeavours (Daly, 2001).