{"id":385,"date":"2020-01-29T10:15:14","date_gmt":"2020-01-29T10:15:14","guid":{"rendered":"https:\/\/systemintsol.com\/?p=385"},"modified":"2022-10-29T10:54:21","modified_gmt":"2022-10-29T10:54:21","slug":"activity-based-costing-for-pathology-examinations","status":"publish","type":"post","link":"http:\/\/systemintsol.com\/?p=385","title":{"rendered":"Activity-based costing for pathology examinations and comparison with the current pricing system in Turkey"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">The following are some of the motivating factors that led to the development of the activity-based costing system:<\/a><\/li>\n<li><a href=\"#toc-1\">Benefits Of ABC<\/a><\/li>\n<li><a href=\"#toc-2\">Activity-based costing (ABC)<\/a><\/li>\n<li><a href=\"#toc-3\">Facilitates cost reduction<\/a><\/li>\n<li><a href=\"#toc-4\">Activity Based Costing \u2013 Concept<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"Activity Levels in an Activity-Based Costing System\"\/><\/p>\n<p>The next step  is to find an allocation base that drives the cost of each activity. This happens because these traditional costing methodologies are focused on the various products that companies offer. Costs are assigned equally among these products because it\u2019s assumed that each item\/sku consumes the organization\u2019s diverse resources in proportion to the volume of the products produced. Finally, ABC alters the nature of several indirect costs, making costs previously considered indirect\u2014such as depreciation, utilities, or salaries\u2014traceable to certain activities. Alternatively, ABC transfers overhead costs from high-volume products to low-volume products, raising the unit cost of low-volume products. Activity-based costing enhances the costing process in three ways. First, it expands the number of cost pools that can be used to assemble overhead costs.<\/p>\n<p>This difference may not seem like much, but it can significantly impact  your business. For one thing, it can help you see which activities cost you the most. This information can then decide how to reduce costs and improve efficiency. Because of the nature of the company, there are obstacles inside the company. A company&#8217;s infrastructure, often known as its hierarchy, comprises interrelated divisions working toward achieving the same objective. Focusing on the procedures and maintaining the illusion that different departments operate in isolation from one another are the root causes of unsuccessful endeavors.<\/p>\n<h2 id=\"toc-0\">The following are some of the motivating factors that led to the development of the activity-based costing system:<\/h2>\n<p>It is becoming increasingly crucial for businesses to appropriately allocate indirect expenses due to the proliferation of new technologies that make it simpler for companies to personalize the items they sell. This distinction would not be represented in the pricing methods that are more traditionally used. As a result, a business that produces an increasing number of individualized goods may quickly discover that it is operating at a significant loss. ABC technique provides accurate and reliable cost information.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"255px\" alt=\"Activity Levels in an Activity-Based Costing System\"\/><\/p>\n<p>If actual overhead costs are lower than applied overhead, the resulting overapplied overhead is closed with a debit to manufacturing overhead and a credit to cost of goods sold. Companies that produce several different products may believe that the <a href=\"https:\/\/simple-accounting.org\/\">https:\/\/simple-accounting.org\/<\/a> benefits of implementing ABC will outweigh the costs. However, management must be willing to use the ABC information to benefit the company. Companies like Chrysler Group LLC have been known to try ABC, only to meet resistance from their managers.<\/p>\n<h2 id=\"toc-1\">Benefits Of ABC<\/h2>\n<p>At the beginning of the 1980s, there was growing discontent with the old methods of allocating costs, partly responsible for the rise in popularity of activity-based costing. However, albeit off to a promising start, it had a period of falling into disgrace. The implementation <a href=\"https:\/\/simple-accounting.org\/activity-levels-in-an-activity-based-costing\/\">Activity Levels in an Activity-Based Costing System<\/a> of an activity-based costing system is a pre-requisite for every program, including re-engineering as well as the improvement of business processes . Additionally, many businesses use ABC data to fulfill the measurement requirements of a balanced scorecard .<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"250px\" alt=\"Activity Levels in an Activity-Based Costing System\"\/><\/p>\n<p>But, for multi-product\/service firms, the arbitrary allocation of costs can pretty much \u201cmake or break\u201d the perceived profitability of each product or service. As companies have grown larger and more diverse in output, there has been an accompanying concern about how costing occurs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content The following are some of the motivating factors that led to the development of the activity-based costing system: Benefits Of ABC Activity-based costing (ABC) Facilitates cost reduction Activity Based Costing \u2013 Concept The next step is to find an allocation base that drives the cost of each activity. This [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-385","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"_links":{"self":[{"href":"http:\/\/systemintsol.com\/index.php?rest_route=\/wp\/v2\/posts\/385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/systemintsol.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/systemintsol.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/systemintsol.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/systemintsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=385"}],"version-history":[{"count":1,"href":"http:\/\/systemintsol.com\/index.php?rest_route=\/wp\/v2\/posts\/385\/revisions"}],"predecessor-version":[{"id":386,"href":"http:\/\/systemintsol.com\/index.php?rest_route=\/wp\/v2\/posts\/385\/revisions\/386"}],"wp:attachment":[{"href":"http:\/\/systemintsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/systemintsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=385"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/systemintsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}