পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| কার্য-ভিত্তিক ব্যয় নির্ণয়× | কস্ট-ভলিউম-প্রফিট বিশ্লেষণ× | |
|---|---|---|
| ক্ষেত্র | হিসাববিজ্ঞান | হিসাববিজ্ঞান |
| পরিবার | MCDM | MCDM |
| উদ্ভবের বছর≠ | 1987 | 1940s |
| প্রবর্তক≠ | Robert S. Kaplan and Robin Cooper | Managerial accounting theorists and practitioners |
| ধরন≠ | Advanced managerial accounting methodology | Managerial accounting and decision analysis framework |
| মৌলিক উৎস≠ | 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 ↗ |
| অপর নাম | ABC System, Activity-Based Management, Activity Costing | Break-Even Analysis, CVP Analysis, Contribution Margin Analysis |
| সম্পর্কিত | 2 | 2 |
| সারসংক্ষেপ≠ | 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. |
| ScholarGateডেটাসেট ↗ |
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