{"id":5484,"date":"2016-11-23T13:10:43","date_gmt":"2016-11-23T07:10:43","guid":{"rendered":"https:\/\/rbc-grp.primedigitalsoft.com\/razrabotka-metodologii-sistemy-upravleniya-zatratami\/"},"modified":"2026-10-10T18:07:08","modified_gmt":"2026-10-10T12:07:08","slug":"razrabotka-metodologii-sistemy-upravleniya-zatratami","status":"publish","type":"page","link":"https:\/\/rbc-grp.solutions\/en\/razrabotka-metodologii-sistemy-upravleniya-zatratami\/","title":{"rendered":"Development of Activity-Based Costing Management System Methodology (ABC Management Systems)"},"content":{"rendered":"

[vc_row css=”.vc_custom_1459506798851{margin-bottom: 100px !important;}”][vc_column offset=”vc_col-lg-9 vc_col-md-9″ css=”.vc_custom_1465228191820{margin-top: 25px !important;}”][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n

Project Goal<\/h2>\n

To develop a progressive methodology (concept) capable of overcoming the limitations of the traditional cost accounting system and establishing a cause-and-effect relationship between products (services, clients) and the costs required for their production (maintenance).<\/p><\/blockquote>\n

Main Tasks:<\/h2>\n
    \n
  • Business improvement;<\/li>\n
  • Enhancing the company’s competitiveness;<\/li>\n
  • Establishing adequate costs per unit of product or service and, consequently, adequate prices;<\/li>\n
  • Impacting the cost-generating factors of various activities;<\/li>\n
  • Evaluating performance results both for the company and for individual activities (operations).<\/li>\n<\/ul>\n

    Project Stages:<\/h2>\n
      \n
    • Company Familiarization:\n
        \n
      • Strategy;<\/li>\n
      • Organizational structure;<\/li>\n
      • Business processes;<\/li>\n
      • Accounting reporting;<\/li>\n
      • Management reporting;<\/li>\n
      • Motivation.<\/li>\n<\/ul>\n<\/li>\n
      • Development of Activity-Based Costing Management System Methodology (ABC management systems):\n
          \n
        • Classification and grouping of costs;<\/li>\n
        • Company activities;<\/li>\n
        • Establishing cause-and-effect relationships between activities and costs;<\/li>\n
        • Cost drivers characterizing the consumption of costs by activities;<\/li>\n
        • Report on tracking (allocating) indirect and auxiliary costs to activities:\n
            \n
          • Format;<\/li>\n
          • Calculation algorithms;<\/li>\n
          • Data sources.<\/li>\n<\/ul>\n<\/li>\n
          • Cost objects (products, services, clients);<\/li>\n
          • Establishing cause-and-effect relationships between cost objects and activities;<\/li>\n
          • Activity cost drivers characterizing the consumption of activities by cost objects or other activities;<\/li>\n
          • Report on calculating the quantity of each activity driver per cost object:\n
              \n
            • Format;<\/li>\n
            • Calculation algorithms;<\/li>\n
            • Data sources.<\/li>\n<\/ul>\n<\/li>\n
            • Report on calculating rates per unit of activity cost driver:\n
                \n
              • Format;<\/li>\n
              • Calculation algorithms;<\/li>\n
              • Data sources.<\/li>\n<\/ul>\n<\/li>\n
              • Report on calculating activity expenses allocated to cost objects:\n
                  \n
                • Format;<\/li>\n
                • Calculation algorithms;<\/li>\n
                • Data sources.<\/li>\n<\/ul>\n<\/li>\n
                • Profit and Loss Statement (P&L) by cost object:\n
                    \n
                  • Format;<\/li>\n
                  • Calculation algorithms;<\/li>\n
                  • Data sources.<\/li>\n<\/ul>\n<\/li>\n
                  • Regulation of processes under the activity-based cost management system (ABC management systems).<\/li>\n<\/ul>\n<\/li>\n
                  • Compilation of the “Activity-Based Cost Management System Methodology (ABC management systems)” document.<\/li>\n<\/ul>\n

                    Execution Methodology:<\/h2>\n
                      \n
                    • Drafting an initial list of requested documents from the Customer and analyzing them;<\/li>\n
                    • Compiling a list of questions for the Customer’s respondents and analyzing response results;<\/li>\n
                    • Analyzing the received information;<\/li>\n
                    • Coordinating and approving the developed documents regarding the activity-based cost management system methodology (ABC management systems).<\/li>\n<\/ul>\n

                      Project Result:<\/h2>\n
                        \n
                      • A formalized methodology (concept) for the activity-based cost management system (ABC management systems) corresponding to the goals and objectives of the project;<\/li>\n
                      • A structured list of works and investment volumes for automating the activity-based cost management system methodology (ABC management systems).<\/li>\n<\/ul>\n

                        Value for the Customer:<\/h2>\n
                          \n
                        • Presence of a progressive activity-based cost management system;<\/li>\n
                        • Information coming from this system helps justify management decisions in various areas:\n
                            \n
                          • Strategic direction:\n
                              \n
                            • Pricing decisions (pricing);<\/li>\n
                            • Product assortment formation (product portfolio);<\/li>\n
                            • Increasing value for customers;<\/li>\n
                            • Competitive situation analysis;<\/li>\n
                            • Supplier sourcing;<\/li>\n
                            • Product strategy analysis.<\/li>\n<\/ul>\n<\/li>\n
                            • Operational direction:\n
                                \n
                              • Improvement (reengineering) of business processes and activities;<\/li>\n
                              • Cost reduction;<\/li>\n
                              • Management of product, service, and client cost price;<\/li>\n
                              • Establishing new forms of customer relations;<\/li>\n
                              • Manager motivation.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

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                                [vc_row css=”.vc_custom_1459506798851{margin-bottom: 100px !important;}”][vc_column offset=”vc_col-lg-9 vc_col-md-9″ css=”.vc_custom_1465228191820{margin-top: 25px !important;}”][vc_row_inner][vc_column_inner][vc_column_text] Project Goal To develop a progressive methodology (concept) capable of overcoming the limitations of the traditional cost accounting system and establishing a cause-and-effect relationship between products (services, clients) and the costs required for their production (maintenance). Main Tasks: Business improvement; Enhancing the company’s competitiveness; Establishing adequate<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5484","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t