Prevalence Activity-based costing
lean accounting methods have been developed in recent years provide relevant , thorough accounting, control, , measurement systems without complex , costly methods of manually driven abc. lean accounting snapshot concept capturing partial derivatives or differentials of selected cost functions. lean accounting takes opposite direction abc working eliminate peculiar cost allocations rather apply complex methods of resource allocation.
lean accounting used within lean manufacturing. approach has proven useful in many service industry areas including healthcare, construction, financial services, governments, , other industries.
application of theory of constraints (toc) analysed in study showing interesting aspects of productive coexistence of toc , abc application. identifying cost drivers in abc described equivalent identifying bottlenecks in toc. more thorough insight cost composition inspected processes justifies study result: abc may deliver better structured analysis in respect complex processes, , no surprise regarding spent effort detailed abc reporting.
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