用ARIS-ABC进行基于活动的成本分析

业务过程发生的成本
基于活动的成本核算 生产成本中心
Activity-Based Cost Calculation Overhead Cost Centers
Activity-Based Costing Functions of Activity-Based Cost Calculation

Activity-Based Cost Calculation with ARIS ABC Core Elements
Costs
Performance
Cost Categories
Activity-Based Costing with ARIS ABC Two Frequent Examples of its Use
Top-Down Activity-Based Cost Calculation
Retrograde determination of process costs from actual data
Bottom-Up Activity-Based Cost Calculation
Planning of process costs (planning data)
Activity-Based CostingBenefits
Cost transparency in the indirect performance areas
Basis for “precise” product costing
Detection of resources that are not being used economically
Basis for periodic process controlling
“What-if” analysis and make-or-buy decisions
Activity-Based Costing with ARIS ABCHighlights

System-supported user guidance (ABC Wizard)
Simple, user-oriented methods for activity-based cost calculation
Simple, table-based data input
Costing of process hierarchies
Import and export to Excel
Integration into ARIS products such as Simulation
ARIS ABC Procedure3 Actions for the User

Step 1: Create a new activity-based cost calculation

Step 2: Cost center analysis
Determine process cost rates for functions
(cost category table and function table)
Step 3: Process calculation
Determine process costs for a business process (calculation tables)
ARIS ABC - Step 1Create a New Activity-Based Cost Calculation

User guidance with ABC Wizards
Simple, Customized Methods for Activity-Based Cost Calculation
Any combination of input values is possible:
Cost volumes or cost rates
Process performances or performance standards
Any cost categories

ARIS ABC - Step 1Create a New Activity-Based Cost Calculation