Activity Based Costing for Activity Based Management Meiklejohn Paul‚ Director Management Consulting 17 February 2012 Agenda 1. What is Activity Based Costing (ABC)? 1.1 What is ABC and Why should it be used? 1.2 Traditional costing vs ABC 1.3 Activity based costing processes 2. How ABC should be used to manage (Activity based management)? 2.1 When to use ABC? 2.2 How to use ABC for ABM? 2.3 Scoring High - Low value adding activities 2.4 Activity Based Management applications 3. ABC/ABM implementation
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Cost Management Journal of A WARREN GORHAM LAMONT PUBLICATION Vol. 7‚ No. 1 Spring 1993 Target Costing at Toyota Activity-Based Costing in Cellular Manufacturing Systems Controlling Quality on a Multidimensional Level The Effect of JIT on Management Accounting Activity-Based Total Quality Management at American Express From the Editors / Barry J. Brinker Cost Management Practice / Steven C. Schnoebelen The Factory in Transition / Arun Maira Reprinted with permission from The
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Annual Report 2011 An overview Operating result (EBIT) Figures in EUR million 1‚142.5 1‚177.9 928.0 841.4 819.9 732.1 1‚200 800 600 538.8 470.9 1‚000 400 148.1 91.6 200 0 20021 20031 20041 2005 2006 2007 2008 2009 20102 Group net income (loss) 2011 Figures in EUR million 733.7 721.7 800 748.9 606.0 514.4 354.8 267.2 700 600 500 400 279.9 300 200 49.3 20021 20031 20041 2005 100 (127.0) 2006 2009 2007 2010 2011 0 2008 Policyholders’ surplus Figures
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Auditor Quality 1. Introduction Over the past 20 years‚ research has been carried out to interpret audit quality and still no agreement on the method of measurement for audit quality. This is because audit quality depends on individual understandings‚ and those conceptions rely on whose perspectives are taken into consideration. The International Auditing and Assurance Standards Board’s (IAASB) lately established Framework for Audit Quality (the Framework) in the purpose to systemize the
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www.sciedu.ca/ijba International Journal of Business Administration Vol. 2‚ No. 1; February 2011 Comparative Analysis of Business Students’ Perceptions of Service Quality Offered in Kenyan Universities Sarah Wambui Kimani (Corresponding author) The Catholic University of Eastern Africa P. O. Box 62157‚ 00200‚ Nairobi‚ Kenya Tel: +254-716-642262 E-mail: swambui@cuea‚ swambuikimani@yahoo.com Elias Kiarie Kagira Department of Business Administration‚ Africa Nazarene University (Kenya) P.O
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MKTG1255 – SERVICE QUALITY PRACTICE MULTIPLE CHOICE QUESTIONS THE QUESTIONS ARE FOR PRACTICE ONLY. THERE IS NO INDICATION THAT YOU WILL BE ASKED THE SAME QUESTION(S) IN THE FINAL EXAM. 1. ____________ represent a special type of order taking that entitles customers to a specific unit of service. a. Suggestions b. Reservations c. Trackers d. Repossessions e. Contracts 2. Which of the following is NOT considered an example of a hospitality element? a. Greeting b. Toilets and washrooms c. Advice
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Managing Cost of Quality: Insight into Industry Practice Andrea Schiffauerova *‚ Vince Thomson ** * École Polytechnique de Montréal‚ Department of Mathematics and Industrial Engineering‚ Montreal ** Department of Mechanical Engineering‚ McGill University‚ Montreal‚ Canada Article Reference: Schiffauerova‚ A. and Thomson‚ V.‚ “Managing cost of quality: Insight into industry practice”‚ The TQM Magazine‚ 2006 Abstract This paper reports on the study of the quality costing practices at four large
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This report on “Quality Planning” aims to answer the following questions: 1. What is quality education? 2. What are the different concepts of quality education? 3. What are the five areas of improving quality in education? 4. Why plan for quality education? The contents of this report primarily obtained from “Defining Quality Education”‚ a paper presented by UNICEF at the meeting of The International Working Group on Education Florence; and some information were obtained from the textbook
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CUSTOMER SATISFACTION TOWARDS SERVICE QUALITY OF FRONT OFFICE STAFF AT THE HOTEL A MASTER S PROJECT BY ALIN SRIYAM Presented in Partial Fulfillment of the Requirements for the Master of Arts Degree in Business English for International Communication at Srinakharinwirot University May 2010 CUSTOMER SATISFACTION TOWARDS SERVICE QUALITY OF FRONT OFFICE STAFF AT THE HOTEL A MASTER S PROJECT BY ALIN SRIYAM Presented in Partial Fulfillment of the Requirements for the Master of Arts Degree
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COMPARING THREE QUALITY MANAGEMENT GURUS W. Edwards Deming Joseph M. Juran Philip B. Crosby Prepared by: Abdelatif Hegazy Director Quality TECOM Investments Tel: +971 4 3913239 Fax: +971 4 3918777 Mobile: +971 50 4670973 A member of DUBAI HOLDING www.dubaiholding.com FOREWORD Many organizations worldwide are focusing today on quality to restore their competitive
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