2 How to use ABC for ABM? 2.3 Scoring High - Low value adding activities 2.4 Activity Based Management applications 3. ABC/ABM implementation 3.1 Where ABC has been used 3.2 Steps to develop ABC Cost Flow Model 3.3 ABC Implementation Project 3.3 Challenges and success factors Appendix: KPMG ABC and Cost Optimisation tools © 2012 KPMG Limited‚ a Vietnamese limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG
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| |Fees earned |Sales | |Less Operating expenses |Less Cost of merchandise sold | |=Net income |=Gross Profit | |
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activities; c. Productive activities‚ such as finished goods transportation‚ storage‚ customer contact‚ order processing‚ etc. d. Sales activities to let customers understand and buying of goods‚ such as advertising‚ promotion‚ marketing agency costs‚ etc; e. Service activities‚ including training‚ repair‚ maintenance‚ components renewal etc‚ aiming at improving the added value of products. Auxiliary activities: a. Procurement activities‚ to refer to the purchase of used in enterprise value
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to have better quality management concepts to maintain customer satisfaction. Quality management concepts give the control and measure the organizational performances in required level. Through internal and external communication can enhanced the set standards to internationally accepted level. These conditions will add more value to the organizational brand image. Lo 1 different approaches to quality management 1.1 definitions of quality in terms of business and services Quality in terms of businesses
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Associate Level Material Appendix B Ethical Theories Chart Complete the chart below using information from the weekly readings and additional research if necessary. Include APA formatted in-text citations when applicable and list all references at the bottom of the page. Ethical Theory | | | | | Utilitarianism | Deontological | Virtue ethics | | Definition | The doctrine that utility is the sole standard of morality‚ so that the rectitude of an action is determined by its usefulness
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Q1: explicit costs and implicit costs concepts Explicit Cost Explicit cost is defined as the direct payment which is supposed to be made to others while running business. This includes the wages‚ rents or materials which are due in the contract. The explicit cost is the expense done in business which can easily be identified and accounted for in the business at any stage. The explicit cost represents the out flows of cash in clear and obvious terms. When any out flow of credit occurs in a business
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ANSI Standard Pipe Chart “ The Everbright（China）Stainless steel pipe co.‚ ltd. (EBSS) and it represents have made every effort to ensure that the information presented in this paper is technically correct. However‚ neither the EBSS nor its member companies warrants the accuracy of the information contained in this paper or its suitability for any general and specific use. The EBSS assumes no liability or responsibility of any kind in connection with the use of this information. The reader is advised
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Forbidden City Quote Chart Theme Quotation Son and dad relationship -“I’m really proud of [my dad]” (Bell‚ 2) -“I have to handle the tickets and boarding passes and steer Dad around “ (Bell‚ 10) -“Alex‚ I would rather have you up here in case anything happens” (98) -“I wanted dad to be with me” (143) -“He searched my face‚ his eyes coming alive”(187) Grief Alex and Dad are grief-stricken when they think of their mom‚ who are not living with them -Dad’s “shoulders and head shook from
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wide quality operations. Deming-Trained under Walter A Shewhart (father of SPC). Developed sampling techniques for the Bureau of Census. Became a key adviser to Japan in 1946. Juran-Trained under Walter A Shewhart (father of SPC). Became a key adviser to Japan in 1954. Joiner-Trained under W Edward Deming. Created consulting firm‚ Joiner Associates. Conway-Elected CEO of Nashua Corp 1979. First US Executive to hire Dr. Deming as a consultant in 1979. Formed consulting firm‚ Conway Quality‚ Inc
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Quality awards What are quality awards? Quality awards are prizes awarded for some aspect of quality performance which has been demonstrated to an organisation which normally has no responsibility for the recipient’s performance. To whom are the awards presented? Awards are offered to either individuals or organisations‚ depending on the type of award. What do the awards measure? All quality awards are made on the basis of an assessment of the applicant’s performance against certain criteria
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