ผู้ช่วยศาสตราจารย์ ดร. อนงค์ รุ่งสุข การบริหารต้นทุนตาม กิจกรรม.

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Presentation transcript:

ผู้ช่วยศาสตราจารย์ ดร. อนงค์ รุ่งสุข การบริหารต้นทุนตาม กิจกรรม

Activity – Based- Management: ABM ABM refers to the actions managers take, on the basis of and ABC study, to improve the efficiency of activities and the profitability of products.

The Two Dimensional Activity-Based Management Model Resources Performance measures Cost Objects Driver AnalysisActivities What? Why? How well? Process Dimension Cost Dimension

- Activity management can reduce 1.Activity elimination 2.Activity selection 3.Activity reduction 4.Activity sharing

- Activity elimination focus on eliminating non-value-added activities. - Activities selection involves choosing among various sets of activities that are caused by competing strategies. Different strategies cause different activities.

- Activity reduction decreases the time and resources required by an activity. - Activities sharing increases the efficiency of necessary activities by using economies of scale.

The Role of Kaizen Standards CHECK ACT DO PLAN CHECK DO ACT ESTABLISH Lock In Kaizen Cost Reduction Process