(Activity Based Costing: ABC)

(Input Value)

1. 2. 3. 4. (Non-value Added)5. 4 1. 2. 3. 4.

1. 2 1 (Product Costs) 3 2 (Period Costs) 2. 3 1 (Variable Cost) 2 (Fixed Cost) 3 (Mixed Cost) 3. 2 1 (Direct Cost) 2 (Indirect Cost) 4. 3 1 2 2 3 (Logistics) 2 1

1

8 5 1. (Customer Service) 2. (Order Processing) (1) / (Invoice)(2) (3) 3. (Demand Forecasting) 4. (Inventory Management) 5. (Warehouse and Storage)

6. (Traffic and Transportation)

7. (Procurement) 40 60 (Suppliers)

8. (Reverse Logistics)

9. (Part Service Support)

10. (Plant and Warehouse Site Selection) -

11. (Material Handling) 12. (Packaging) 2 (1) (2)

13. (Logistics Communications) (1) (2) (3) (4) (5)

6 1. 2. 3. 4. 5. (Lot Quantity Cots) 6. 1

11. (Customer Service Levels) / (Trade-Off) (Cost of Lost Sales) 2. (Transportation Costs) 3. (Warehousing Costs) 4. (Order Processing/Information System Costs) Electronic Data Interchange (EDI) 5. (Lot Quantity Costs) (1) (2) (3) (4)

6. (Inventory Carrying Costs) 4 (1) (2) (3) (4)

(Dynamic) (Static) () (Function)

(Division of Work) (Line) (Staff) (Auxiliary) (Line) (Staff) (Auxiliary) (Chain of command) 1.

2. 3. (Span of Control) 10 20

() 2

2 1. 2.

3. 4. 5. 6. 7.

8.

9.

10. (Activity-Based Costing) ABC (Value-Based Management) (Cross-Functional) (Integrated View) ABC (Cost Behavior) (Activity-Based Costing) ABC (Value-Based Management) (Cross-Functional) (Integrated View) ABC (Cost Behavior) (Activity-Based Costing) ABC (Value-Based Management) (Cross-Functional) (Integrated View) ABC (Cost Behavior) (Cost Driver) (Muda) (Non Valued Activity)

3 ABC ABM- (Cost Assignment View) - (Process View) (Operating Measure) ABC 6

1 2 (Input) 3 2 4

5

6

1. (Product) 2. 3.

4. 5. 6. 1. . (2554). HUB & SPOKE. Industrial Technology Review, 17(225): 100-105.2. . (2552). SMEs Open Source ERP. Industrial technology review, 15 (197), 132-138.3. . (2551). Milk run. Industrial technology review, 14 (183), 123-1284. . (2551). Open source tiny ERP SMEs. Industrial technology review, 14 (181), 148-154.