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1、 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-1 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or i

2、n part. 12-212 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-3continuous improvement is a process of improving performance by constantly searching for ways to eliminate waste.activity-based ma

3、nagement (abm): a system wide, integrated approach that focuses managements attention on activities with the objectives of improving customer value and the profit achieved by providing this valueactivity-based costing (abc) is the major source of information for activity based management.1 2011 ceng

4、age learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-41the two-dimensional activity-based management model 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a

5、publicly accessible website, in whole or in part. 12-52process value analysis is fundamental to activity-based responsibility accounting, focuses on accountability for activities rather than costs, and emphasizes the maximization of system wide performance instead of individual performance.process v

6、alue analysis is concerned with:1)driver analysis2)activity analysis3)performance measurement 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-62driver analysis is the effort expended to identify

7、 the factors that are the root causes of activity costs.activity analysis is the process of identifying, describing, and evaluating the activities an organization performs.activity analysis should produce four outcomes:1) what activities are performed2) how many people perform the activities3) the t

8、ime and resources are required to perform the activities4) an assessment of the value of the activities to the organization.activities can be value added or non value added. 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible websi

9、te, in whole or in part. 12-72value added activities:activities necessary to remain in businessactivities that contribute to customer value and/or help meet an organizations needssome activities are discretionary but are also value added:the activity produces a change of statethe change of state was

10、 not achievable by preceding activitiesthe activity enables other activities to be performedvalue added costs are the costs to perform value added activities with perfect efficiency. 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessi

11、ble website, in whole or in part. 12-82non-value added activities:all activities other than those essential to remain in businessthese activities fail to produce a change in the products state or those activities that replicate work because it wasnt done correctly the first timein manufacturing, fiv

12、e major activities are considered wasteful and unnecessary:1.scheduling2.moving3.waiting4.inspecting5.storing 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-92activity management can reduce cos

13、ts in four ways:1. activity elimination2. activity selection3. activity reduction4. activity sharing 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-103kaizen cost reduction process 2011 cengage

14、 learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-113benchmarking: a complimentary approach to kaizen costing and activity-based managementuses best practices found within and outside the organization as the

15、standard for evaluating and improving activity performance.internal benchmarkingbenchmarking against internal operationsexternal benchmarkingbenchmarking that involves comparison with others outside the organization 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated

16、, or posted to a publicly accessible website, in whole or in part. 12-123activity flexible budgetingthe prediction of what activity costs will be as activity output changesflexible budget: direct labor hours 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or pos

17、ted to a publicly accessible website, in whole or in part. 12-133activity flexible budget 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-143activity-based performance report 2011 cengage learni

18、ng. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-153activity capacity is the number of times an activity can be performed.what should the activity capacity be?how much of the capacity acquired was actually used? 20

19、11 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-16activity-based management (abm) has the broad objectives of:improving decision making by providing accurate cost information reducing costs by enc

20、ouraging and supporting continuous improvement efforts4 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-174abm implementation model 2011 cengage learning. all rights reserved. may not be scanned

21、, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-18systems planning provides the justification for implementing abm and addresses the following issues:1.the purpose and objectives of the abm system.2.the organizations current and desired competitive positio

22、n.3.the organizations business processes and product mix4.the timeline, assigned responsibilities, and resources required for implementation.5.the ability of the organization to implement, learn, and use new information.4 2011 cengage learning. all rights reserved. may not be scanned, copied or dupl

23、icated, or posted to a publicly accessible website, in whole or in part. 12-19why abm implementations faillack of support of higher-level managementfailure to maintain support from higher level managementresistance to changefailure to integrate the new system4 2011 cengage learning. all rights reser

24、ved. may not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 12-205responsibility accounting is a fundamental tool of managerial controlobjective: to influence behavior in such a way that individual and organizational initiatives are aligned to achieve a common goal or goals.defined by four essential elements:1)assigning responsibility2)establishing performance measures or benchmarks3)evaluating performance4)assigning rewards 2011 cengage learning. all rights reserved. may not be scanned, copied or duplicated, or posted to a pu