—深入浅出的案例揭示作业成本在产品成本核算中的优势以及它如何帮助企业在自制与采购间进行选择！
—了解成本动因概念剖析及常见成本动因！
—实战操练如何运用成本动因概念分摊制造费用及间接费用
活动简介：
作业成本不同于只包含制造成本（即料、工、费）的传统成本计算方式，它还包含了所有生产产品所需的支持费用，无论是人事、财务还是信息技术等部门所产生的支持产品生产的费用都会根据其所消耗的方式进入产品成本。
当企业的生产方式较为简单且没有大量的研发活动时，企业的主要成本集中于料、工费，而相对的间接费用无论如何分摊都不会对产品成本造成较大影响。然而，当企业生产所需的大量的间接费用，不当的费用分摊会导致产品成本计算的扭曲，在不了解产品的真实成本时进行定价销售则会产生不可预见的隐性亏损风险。
而作业成本法通过一种更合理的分摊基础和方法对企业的间接费用及管理费用进行梳理，为企业筛选出真正盈利的产品，并为企业制定战略提供可靠依据。
F-Council和您一同关注：
此次电话会议，我们邀请到一位对作业成本法有深入研究的嘉宾为大家带来真实案例的分享。他在2014年3月举办的成本研讨会中以某知名电子企业的做法为案例分享了如何运用作业成本进行成本核算的内容，现场同行都被此种前所未见的方式吸引，许多同行会后纷纷表示希望将此种方式融合到自己企业的成本核算中。
为此，F-Council再次邀请他来到我们的空中电话会议平台，为您带来以下精彩内容：
—深入浅出的案例揭示作业成本在产品成本核算中的优势以及它如何帮助企业在自制与采购间进行选择！
—实战操练如何运用成本动因概念分摊制造费用及分间接费用
—高度概括常见成本动因
活动特邀分享嘉宾
某大型美资电子材料制造商 成本经理
嘉宾拥有近10年的成本管理经验，一直就职于美资大型制造企业，曾服务于舒尔电子、通用油气压力、艾利、当纳利印刷等全球知名企业，并一直专注于成本领域。
他不仅精通标准成本系统、企业存货管理、采购控制、应收应付等常规财务工作，在艾利和舒尔的工作经历还让他熟练掌握了国际前沿的财务管理理念，如精益生产及作业成本法的概念以及他们在企业实际运作用的运用。
企业观察员
雪梨 副总裁 协同共享企业服务（上海）股份有限公司
Shelley 曾服务于Valmont、ITW、Veolia、GM等大型世界500强企业，拥有二十多年丰富的财务高层管理经验，并且有独立授课的经验。曾参与世界最大环境工程项目的招标设计、评审、过程控制、竣工决算、运营流程设计，也曾完成整个工厂的项目投资，从建工厂，到组织结构、财务框架、内控框架搭建，并获得ITW中国所有BU中第一次内审所有下属企业全部3A级别。
14:00 会议开始 主持人致辞
14:05 嘉宾分享作业成本法经验分享
—为什么我们应该关注作业成本法？
- 案例分享一：作业成本法在制造费用分摊上的运用以及其对企业制定战略的影响
- 案例分享二：作业成本法在自制或购进选择上的运用
—作业成本法的核心
- 作业成本法概念分析：
作业成本法是基于作业对象所运用和消耗的资源比例，根据这个比例对资源进行分摊。
它与标准成本法的标志区别：包含的间接费用范围更广、产品成本更准确及分摊基础更合理、灵活
- 作业成本法的核心：成本动因（即分摊基础）
—案例解析：生产工人及财务人员成本动因分解及作业成本法核算
- 找到消耗资源的作业
- 分解此项作业：支持产品生产或与产品生产无关
- 找到此项作业消耗的资源及可度量的指标
15:15 现场接入提问
15:30 活动结束
—Understand the advantages of ABC in allocating indirect operation costs and how it help the you to make a decision on make-or-buy by intelligible cases！ —Get the ideas of cost driver and usual kinds of cost driver！
—Practice Case Sharing about using ABC to allocate produce costs and indirect costs!
Introduction
Activity-based costs are not only including manufacturing cost, but also indirect operations cost. Any costs support to produce, such as the labor costs in HR, Finance and IT department, will be recorded into the product costs by the way they are consumed.
How to allocate the indirect operations costs won’t affect the produce costs deeply when the manufacture is simple and without plenty of R&D activities. However, many factories need a lot of indirect operations costs to support manufacture. In this case, using an incorrect way to allocate indirect costs will cause the produce costs are more or less than they should be, and selling products with dicey cost could result in losses.
Activity-based Cost provides a more effective way to allocate indirect operations costs by using cost driver, which can screen profitable products and help to develop strategies.
F-Council Focus
This time, we invite a guest who in-depth study ABC to bring practice case for you. He shared some experience in using ABC at the F-Council workshop hold in March, and attendees were attracted to this infrequent method. After that workshop, many attendees expressed their hope to use ABC in their costing system.
For this reason, F-Council invited him to share ABC by teleconference to bring highlights as below:
—Understand the advantages of ABC in allocating indirect operation costs and how it help the you to make a decision on make-or-buy by intelligible cases！
—Get the ideas of cost driver and usual kinds of cost driver！
—Practice Case Sharing about using ABC to allocate produce costs and indirect costs!
Speaker
America Electronic Material Manufacture Cost Manager
He had 10 years working experiences of cost management for US mega manufacture enterprise. He served in Shure electronic, GE Oil & Gas Pressure, Avery, RR Donnelley etc., and focused on cost area practically.
He is skilled at some regular works such as standard cost system, inventory management, control of purchase and AP/AR. Additionally, he also learned the advanced concept of finance management like ABC and Kaizen&Project during the working period in Avery and Shure as well as the practice in actual operation.
Shelley Liu, Vice President, China Finance Executive Council
Over 20 years experience in Finance, Custom, Tax, Treasury, Customer service, Logistic, Insurance, Legal, project management and IT business, serviced as ITW, VEOLIA,GM of Fortune Global 500 enterprises.
Agenda
14:00 Opening
14:05 ABC Practice Sharing
—Why should we take attention to Activity-based Cost？
- Show Case One：ABC in produce cost and affect on the strategy
- Show Case Two：ABC in Make-or-Buy
—The core of ABC
- What is ABC?
A method of applying allocating indirect Operations costs to products based on the resources that they consume.
Difference between ABC and Standard Cost：ABC include a wide range of indirect operations costs, more accurate and the allocation base is more reasonable
- The core of ABC: Cost Driver
—Practice Case Sharing：Cost driver of Worker and Financial staff
- Find what activities consume the resource
- Split the expense to product related and not related
- Find the cost objectives and measurable metrics
15:15 Q&A
15:30 The End
往期活动回顾：
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