英语翻译
ABC can improve the management and control of overhead by determining the factors driving the requirement for overhead resources.The ABC approach divides overhead into separate resources supporting the work performed in the organization.The resources could include categories such as general administration,supervision,supplies,direct labor,or utilities.Resource drivers trace costs to the activities consuming the resources.46 The costs may reflect actual consumption or may result from an estimate of the effort expended on each activity.The sum of the resource costs becomes the cost of performing an activity.ABC uses an activity driver to assign the activity costs to specific cost objects.Analysis of the activities and cost objects may identify free resources.
An ABC analysis will allow managers to pinpoint the activities,products,services,or customers consuming overhead resources.Managers can examine techniques to reduce or eliminate resource consumption.Techniques can focus on improving activity efficiency by reducing the number of times the activity must be performed,eliminating unnecessary or redundant activities,selecting a less costly alternative,or using a single activity to accomplish multiple functions.Managers can redeploy the freed-up resources for additional output or eliminate them to achieve a cost savings.
这个是Implementing Activity-Based Costing in Logistics 里的一段，主要讲的是作业成本法的好处中的Management and Control of Overhead Costs