השוואת שיטות

	עלות מבוססת פעילות	ניתוח עלות-נפח-רווח
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1987	1940s
הוגה השיטה	Robert S. Kaplan and Robin Cooper	Managerial accounting theorists and practitioners
סוג	Advanced managerial accounting methodology	Managerial accounting and decision analysis framework
מקור מכונן	Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.	Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education.
כינויים	ABC System, Activity-Based Management, Activity Costing	Break-Even Analysis, CVP Analysis, Contribution Margin Analysis
קשורות	2	2
תקציר	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.