Activity-Based Costing (ABC)

Activity-Based Costing (ABC) - Activity-based costing (ABC) is an information system that maintains and processes data on a firm's activities and products. It identifies the activities performed, traces cost to these activities, and then uses various cost drivers to trace the cost of activities to products.

[Category=Information Management ]

Source: Information-Management.com, 29 May 2010 12:20:56, http://www.information-management.com/glossary/a.html

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Activity-Based Costing - An accounting system that assigns costs to a product based on the amount of resources used to design, order or make it.

[Category=Quality ]

Source: American Society for Quality, 29 August 2010 11:04:25, http://www.asq.org/glossary/

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Activity-Based Costing (ABC) - A form of cost accounting that focuses on the costs of performing specific functions (processes, activities, tasks, etc.) rather than on the costs of organizational units. ABC generates more accurate cost and performance information related to specific products and services than is available to managers through traditional cost accounting approaches.

[Category=Data Quality ]

Source: iSixSigma, 29 December 2010 09:09:22 , https:web.archive.org/web/20111109014246/http:www.isixsigma.com/index.php?option=com_glossary

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Activity-based costing (ABC) - A system for making business decisions based on cost information of fundamental business activities as tasks related to product design, development, quality, manufacturing, distribution, customer acquisition, service and support. ABC is sometimes considered a form of business process re-engineering as it insists on surfacing a manageable number of cost drivers that can be used to trace variable business costs to customer, products and processes.

[Category=Quality ]

Source: The Quality Portal, 30 March 2011 07:52:30, http://thequalityportal.com/glossary/a.htm

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Activity Based Costing - Activity Based Costing is een boekhoudstrategie waarin indirecte kosten via activiteiten (cost drivers) aan producten en klanten worden toegewezen.

Omdat voor elke activiteit de kostprijs per eenheid wordt bepaald, kan je berekenen welke producten (of klanten) veel kosten en welke weinig.

Door het uitvoeren van deze boekhoudstrategie kan je verbeteringen opstarten t.a.v. de costdrivers. Wel is het zaak men gedetailleerde en betrouwbare data tot zijn/haar beschikking heeft over de activiteiten die men in de organisatie uitvoert. Veelal is een datawarehouse het geëigende middel hiervoor.

Door het behulp van Activity Based Costing de costdrivers te analyseren is te bepalen:

- welke klanten het meeste winst opleveren

- welke producten de organisatie alleen maar geld kosten

- welke afzetkanalen het meeste opleveren voor de organisatie

[Category=Business Intelligence ]

Source: nimja.nl, 17 October 2012 10:14:59, http://www.nimja.nl/bi-woordenboek/