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các dịch vụ cần thiết là có sẵn từ tổ chức ngân hàng và các dịch vụ không cần thiết là không bị tính phí như là một phần của chi phí của dịch vụ ngân hàng. Các ngân hàng có thể cung cấp hầu như bất kỳ dịch vụ, nếu không trực tiếp, sau đó thông qua | Activity Based Costing Principles 173 ABC Costs Integrated with Operating Efficiencies and Cost Reductions Through analysis of operations and processes the following activities could be eliminated Storeroom Staging Moves In addition through effective repurchase negotiations material costs could be reduced to 26.00 per unit and 100 pieces placed into production to produce 100 items. Direct labor times could also be reduced as follows Setups 3 @ 4 hours each Processing time 108.8 hours per lot Quality control 2 hours per lot Supervision 1 hour per lot Task Recalculate ABC costs based on the preceding data. Materials Total Cost 2 600.00 Unit Cost 26.00 Direct labor Setups 144.00 1.44 Processing 1 3_5.6_ _1_3_._0_6_ Total 1 449.60 14.50 ABC costs Quality control 32.00 0.32 Packing shipping 64.00 0.64 Supplies 480.00 4.80 Supervision 16.00 0.16 Other costs 8__4_0_.0_0_ __8_._4_0_ Total ABC Costs __1_ 4__3_2_.0_0_ _1_4_._3_2_ Total Cost 5__ 4 8__1__.6__0__ __5__4__.__8__2__ What selling price should be recommended at this cost 174 Cost Reduction Analysis Procedures ABC Costs with Identification of Specific Elements of Other Activity Costs Further analysis identified specific elements of other activity costs of 840.00 to be as follows Output Per OM Total Unit Measure Unit Cost Cost Cost Bill of material Hours 2.0 30.00 60.00 0.60 Routing Process Hours 1.5 20.00 30.00 0.30 Purchasing POs 4 75.00 300.00 3.00 Receiving Number 4 12.00 48.00 0.48 Storeroom moves Number 2 18.00 36.00 0.36 Work-in-process moves Number 6 12.00 72.00 0.72 Inspections Number 3 25.00 75.00 0.75 Packaging Unit 1 18.00 18.00 0.18 Shipping Unit 1 13.00 13.00 0.13 Accounts payable Number 4 32.00 128.00 1.28 Total Activity Costs 780.00 7.80 Allocated Costs 60.00 0. 50 Total Cost 840.00 8.40 What activities should be considered for further analysis leading toward further cost reductions Remember that a dollar of savings from any source produces a dollar of profit to the bottom line and to positive cash
