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| Активностно-базирано калкулиране на разходите× | Анализ на разходите-обема-печалбата× | |
|---|---|---|
| Област | Счетоводство | Счетоводство |
| Семейство | MCDM | MCDM |
| Година на възникване≠ | 1987 | 1940s |
| Създател≠ | Robert S. Kaplan and Robin Cooper | Managerial accounting theorists and practitioners |
| Тип≠ | Advanced managerial accounting methodology | Managerial accounting and decision analysis framework |
| Основополагащ източник≠ | Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135. DOI ↗ | Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education. link ↗ |
| Други названия | ABC System, Activity-Based Management, Activity Costing | Break-Even Analysis, CVP Analysis, Contribution Margin Analysis |
| Свързани | 2 | 2 |
| Резюме≠ | Activity-Based Costing (ABC) is an advanced costing method developed by Robert Kaplan and Robin Cooper that allocates overhead and indirect costs to products or services based on their actual consumption of activities. Rather than using arbitrary allocation bases (e.g., machine hours or direct labor), ABC traces costs to specific activities (purchasing, machine setup, quality control) and then to products based on which products actually consume those activities, providing more accurate product costs for decision making. | Cost-Volume-Profit (CVP) Analysis is a foundational managerial accounting method that examines the relationships among costs, sales volume, and profit. By analyzing how changes in production volume, selling price, and cost structure affect profitability, managers can make informed decisions about pricing, production, and strategic direction. CVP analysis provides insight into break-even points and the profit generated at various activity levels. |
| ScholarGateНабор от данни ↗ |
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