TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_4

Bưu điện Mỹ (USPS) là một thực thể duy nhất của liên bang trong một số khía cạnh. Đầu tiên, USPS, trong bản chất, hoạt động một cách tương tự như nhiều công ty tư tư nhân. USPS cung cấp một loạt các dịch vụ, tạo ra doanh thu từ các dịch vụ này, và gánh chịu chi phí và các chi phí như là một kết quả của các hoạt động của nó. | 142 Part 2 Systems and Methods of Product Costing NEWS NOTE Paying the Postman GENERAL BUSINESS The . Postal Service USPS is a unique federal entity in several respects. First the USPS in essence operates in a manner similar to many private sector companies. The USPS provides a variety of services generates revenue from these services and incurs costs and expenses as a result of its operations. Second the USPS is unique in that it is open to private sector competition. Competition includes companies such as Federal Express United Parcel Service Mail Boxes Etc. and a host of other similar companies. Few other governmental agencies or departments operate in a similar business environment. Retailers as well as USPS competitors have long accepted credit cards as payments for goods and services. Moreover new technologies are beginning to lead to a cashless world. Customers are seeking convenience and value while businesses are striving for increased sales and guaranteed payment. Given the competitive forces facing the USPS and the rapid pace at which new technologies are becoming available USPS management realized that it had to use innovative business methods to maintain and increase its market share against the competition and provide increased value to its customers while ensuring cost effectiveness. Based on this evaluation of its position in the marketplace the USPS engaged Coopers and Lybrand C L to conduct activity-based cost studies of its key revenue collection processes for a national credit card and debit card program. To obtain an understanding of the cash check and credit debit card activities C L reviewed USPS data and procedure manuals interviewed USPS headquarters staff and conducted telephone surveys of front window supervisors and district office accounting personnel. Using an activity-based cost modeling approach C L defined the cash and check process in terms of the activities that link together to make the processes. In summarizing its findings C

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