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Chapter 22 - Activity-based systems - ABM and JIT. Chapter 22 provides a discussion of activity-based systems: activity-based management and just-in-time. It discusses activity-based management in relation to the value chain, supply chain, and cost hierarchy, and it compares the just-in-time philosophy to activity-based costing. | Activity-Based Systems: ABM and JIT Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 22 Learning Objectives Explain the role of activity-based systems in the management cycle. Define activity-based management (ABM) and discuss its relationship to the supply chain and value chain. Distinguish between value-adding and nonvalue-adding activities, and describe process value analysis. Learning Objectives (cont’d) Define activity-based costing and explain how a cost hierarchy and bill of activities are used. Define the just-in-time (JIT) operating philosophy and identify the elements of a JIT operating environment. Identify the changes in product costing that result when a firm adopts a JIT operating environment. Learning Objectives (cont’d) Define and apply backflush costing, and compare the cost flows in traditional and backflush costing. Compare ABM and JIT as activity-based systems. Activity-Based Systems and Management Objective 1 Explain the role of . | Activity-Based Systems: ABM and JIT Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 22 Learning Objectives Explain the role of activity-based systems in the management cycle. Define activity-based management (ABM) and discuss its relationship to the supply chain and value chain. Distinguish between value-adding and nonvalue-adding activities, and describe process value analysis. Learning Objectives (cont’d) Define activity-based costing and explain how a cost hierarchy and bill of activities are used. Define the just-in-time (JIT) operating philosophy and identify the elements of a JIT operating environment. Identify the changes in product costing that result when a firm adopts a JIT operating environment. Learning Objectives (cont’d) Define and apply backflush costing, and compare the cost flows in traditional and backflush costing. Compare ABM and JIT as activity-based systems. Activity-Based Systems and Management Objective 1 Explain the role of activity-based systems in the management cycle Activity-Based Systems and Management Companies measure value as revenue Customer Value = Revenue Generated Value exists when some characteristic of a product or service satisfies customers’ wants or needs Activity-Based Systems and Management (cont’d) Managers create value by satisfying customers’ needs for quality, reasonable price, and timely delivery Work with suppliers and customers Find ways of improving quality, reducing costs, and shortening delivery time View the organization as a collection of value-adding activities Use resources for value-adding activities Match resources to the operating activities that add value to a product or service Activity-Based Systems and Management (cont’d) Managers create value by satisfying customers’ needs for quality, reasonable price, and timely delivery Reduce or eliminate nonvalue-adding activities Know the total cost of creating value for a customer Must know the full product cost Includes Costs .