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1.10 Accounting for cost centers and analysis A.B.C.

To the day today particular attention is concentrated to the centers of analysis better known like centers than cost.
Until some time it makes in the industrial accountings, the costs directly were attributed to the products without to filter them to the imputation centers in which they had had origin.
I use of the centers, by now of great spread and use is particularly useful for the following reasons:

Such calculation comes executed in order to understand mainly which activities convene to carry out to the just inner one and which instead convene to entrust to thirds party.
Till now in fact all the costs came attributed to all the products.
With such system, instead for every product they come calculates the costs to you that effectively they come supported.
In order to calculate such cost they come taken in consideration the direct costs 11 and indirect costs 12 that subsequently come decomposed and only attributed to those products for whose production has been supported effectively those costs.
The decomposition of the cost happens through the method of the division proporziona them that it is based on the center concept; a indirect cost in fact cannot be attributed to the product that has supported it, and therefore it is attributed to its center of belongings.
The center constitutes a recognizable independent entity univoca and to the inside of corporate structure 13 . Every single product receives a quota cost reported to a center in proportion to the use that it has made of the center.
The usury of the center can be based on a any criterion of reference:To the aim to calculate the "true cost" attributable to a product, a diffused approach is the Activity Based Costing 14 . This finds a precise the following motivation in consideration: between the product and the consumption of sure resources not there is a direct tie.
Therefore it is not the product that generates the costs directly and it cannot be therefore the only object of calculation to which chargeing all the costs directly.
The product, in fact, for being obtained and being sold demands that they come carried out of the activities and they are these last ones that consume resources and generate the costs.
In this within the single activities are definable as that with of actions or elementary tasks that have for objective that one to distribute a service or to indirectly produce output tangible (semifinished or a member of a product) that it concurs, directly or, "to manifacture" the offer that the enterprise proposes its customers.
The analysis of the management for activity allows to understand better than what organizational units happen to the inside of the functions and the correspondents and to pick the ties between the functions and to manage the company as it arranges.
Wanting to define it is made logical that the A.B.C. second characterizes the introduction of a process of determination of the product cost, can be indicated following is made:This analysis comes by now carried out in all the companies with the scope to understand which activities is better to carry out inner and to carry ahead therefore one political of make and which instead is preferibile to entrust to thirds party.
Also supplyings can be subject to such analysis, there will be assets therefore that it convene to produce and assets that are better to acquire from subjects thirds party.
In this according to case integrated supply it becomes one of the opportunities that are shown to the companies in order not to take care themselves directly of that supply, but of having however good savings of cost.


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