muuttuvakustannuslaskentaa

Muuttuvakustannuslaskentaa, also known as activity-based costing (ABC), is a method of cost accounting that allocates overhead costs to products or services based on their consumption of resources. Unlike traditional costing methods that allocate overhead costs equally across all products or services, ABC assigns costs based on the actual use of activities and resources. This approach provides a more accurate representation of the true cost of production, enabling better decision-making and cost control.

ABC involves identifying and measuring activities that drive costs, such as machine hours, labor hours, or materials used. These activities are then traced to the products or services that consume them. The cost of each activity is determined by multiplying the cost driver (e.g., machine hours) by the cost per unit (e.g., cost per machine hour). The resulting activity cost is then allocated to the products or services based on their consumption of the activity.

The benefits of ABC include improved cost accuracy, better decision-making, and enhanced cost control. By providing a more detailed and accurate cost picture, ABC helps managers identify areas for cost reduction and improvement. It also enables better pricing decisions and improved budgeting and forecasting. Additionally, ABC can help in identifying and managing cost variances, leading to better cost management and control.

ABC is widely used in various industries, including manufacturing, services, and government. It is particularly useful in complex environments where multiple products or services share common resources. However, implementing ABC requires a significant amount of data collection and analysis, which can be time-consuming and resource-intensive. Therefore, organizations must carefully consider the benefits and costs of implementing ABC before adopting this costing method.