Activity based costing

1. Allocation of general costs

1.1. Stages

1.1.1. Identify activities that consume resources

1.1.2. Identifying the causes of costs, related to the activity

1.1.3. Allocation of general costs to activities.

1.1.4. Activity Allocation on effects

2. Value chain

2.1. Description and analysis of the activities carried out by the company in order to transform inputs into outputs

2.1.1. Secundary activities

2.1.2. Primary activities

3. Processes

3.1. A set of interrelated activities that add more valuable input on the path of transformation to output.

4. Activities

4.1. A set of tasks that are performed for the production and implementation, and delivery of products and / or services to consumers.

5. Approaches

5.1. Calculation more accurate cost object costs

5.2. The use of company’s business custom methodology

5.3. A number of financial and non-financial variables primarily facilitate permanent performance measurement company

5.4. Reliable information on the effectiveness and effi ciency of the company’s activities suggest the need to reduce or eliminate activities that do not add more valuable to consumers

5.5. Focus on the outputs of processes and activities

6. Management techniques

6.1. CBP

6.2. ABB

6.3. ABC

6.4. TPA